Consistency Rule: AE00

Rule code:
AE00

Consistency rule:
fac:Assets = fac:Liabilities + fac:Equity

Tests concept:
essence:Assets

Commentary:
Root equation for financial accounting, the accounting equation.

Rule variables:
essence:Assets
essence:Liabilities
essence:Equity

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XBRL Formula:
fac-Rule-Consistency-Code-AE00-formula.xml

Status:

Key:
50