Consistency Rule: AE02

Rule code:
AE02

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

Tests concept:
essence:NetAssetsLiabilities

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

Rule variables:
essence:Assets
essence:Liabilities
essence:NetAssetsLiabilities

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XBRL Formula:
fac-Rule-Consistency-Code-AE02-formula.xml

Status:

Key:
51