Impute Rules, XASB Reporting Styles (2021-04-26) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/rss.xml Impute Rules, XASB Reporting Styles (2021-04-26) en-us Mon, 26 Apr 2021 18:52:41 GMT Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/rss.xml Manual Charles.Hoffman@me.com (Charles Hoffman, CPA) Charles.Hoffman@me.com (Charles Hoffman, CPA) BS-Impute-01 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-1-BS-Impute-01-formula.xml BS-Impute-02 if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-2-BS-Impute-02-formula.xml BS-Impute-03 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-3-BS-Impute-03-formula.xml BS-Impute-04 if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml BS-Impute-05 if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-5-BS-Impute-05-formula.xml BS-Impute-11 if ($Liabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0)) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml if ($Liabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0)) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-11-BS-Impute-11-formula.xml BS-Impute-12 if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-12-BS-Impute-12-formula.xml BS-Impute-13 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-13-BS-Impute-13-formula.xml BS-Impute-14 if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-14-BS-Impute-14-formula.xml BS-Impute-16 if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-16-BS-Impute-16-formula.xml BS-Impute-18 if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-18-BS-Impute-18-formula.xml BS-Impute-56 if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) Balance sheet Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-80-BS-Impute-56-formula.xml CF-Impute-13 if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) Cash flow statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-32-CF-Impute-13-formula.xml CF-Impute-14 if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) Cash flow statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-33-CF-Impute-14-formula.xml CF-Impute-20 if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) Cash flow statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-39-CF-Impute-20-formula.xml CF-Impute-20B if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) Cash flow statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-100-CF-Impute-20B-formula.xml IS-Impute-04 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-44-IS-Impute-04-formula.xml IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-48-IS-Impute-08-formula.xml IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-56-IS-Impute-16-formula.xml IS-Impute-18 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-58-IS-Impute-18-formula.xml IS-Impute-21 if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-61-IS-Impute-21-formula.xml IS-Impute-23 if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) Income statement Mon, 26 Apr 2021 18:52:41 GMT http://accounting.auditchain.finance/reporting-scheme/xasb/fac/Rules_Impute/ImputeRule-63-IS-Impute-23-formula.xml