Business Rules

Link to verification rules
Component: (Network and Table)
Network
02-Net Worth Summary
(http://accounting.auditchain.finance/report/role/NetWorthSummary)
Table Net Worth Summary [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetWorth = $Assets - $Liabilities
(Arithmetic_R1)
Pass $NetWorth = $Assets - $Liabilities

Component: (Network and Table)
Network
21-Other Current Assets Detail
(http://accounting.auditchain.finance/report/role/OtherCurrentAssetsDetail)
Table Other Current Assets Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA1_OtherCurrentAssets)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] 8,000  + 8,000  8,000  INF
All [Member] 8,000  + 8,000  8,000  INF OK
 

Component: (Network and Table)
Network
22-Other Noncurrent Assets Detail
(http://accounting.auditchain.finance/report/role/OtherNoncurrentAssetsDetail)
Table Other Noncurrent Assets Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA2_OtherNoncurrentAssets)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] 5,000  + 5,000  5,000  INF
All [Member] 5,000  + 5,000  5,000  INF OK
 

Component: (Network and Table)
Network
23-Other Current Liabilities Detail
(http://accounting.auditchain.finance/report/role/OtherCurrentLiabilitiesDetail)
Table Other Current Liabilities Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA3_OtherCurrentLiabilities)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] + INF
All [Member] + INF OK
 

Component: (Network and Table)
Network
24-Other Noncurrent Liabilities Detail
(http://accounting.auditchain.finance/report/role/OtherNoncurrentLiabilitiesDetail)
Table Other Noncurrent Liabilities Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA4_OtherNoncurrentLiabilities)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] + INF
All [Member] + INF OK
 

Component: (Network and Table)
Network
25-Other Income Detail
(http://accounting.auditchain.finance/report/role/OtherIncomeDetail)
Table Other Income Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA5_OtherIncome)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] + INF
All [Member] + INF OK
 

Component: (Network and Table)
Network
26-Other Expenses Detail
(http://accounting.auditchain.finance/report/role/OtherExpensesDetail)
Table Other Expenses Subcomponents [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA6_OtherExpenses)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
All [Member] [Member Aggregation]
Sundry [Member] 48,500  + 48,500  48,500  INF
All [Member] 48,500  + 48,500  48,500  INF OK
 

Component: (Network and Table)
Network
30-Net Worth Roll Forward
(http://accounting.auditchain.finance/report/role/NetWorthRollForward)
Table Change in Net Worth [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetWorth_BalanceStart + $NetIncomeExpenses = $NetWorth_BalanceEnd
(RollForward_RF1_NetWorthRollForward)
Pass $NetWorth_BalanceStart + $NetIncomeExpenses = $NetWorth_BalanceEnd

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Worth, Ending Balance [Roll Forward]
Net Worth, Beginning Balance 69,000  + 69,000  69,000  DR INF
Net Income (Expenses) 20,000  + 20,000  20,000  CR INF
Net Worth, Ending Balance 89,000  + 89,000  89,000  DR INF OK