Consistency Rule: IS26

Rule code:
IS26

Consistency rule:
fac:NetIncomeLoss = (fac:IncomeLossFromContinuingOperationsAfterTax + fac:IncomeLossFromDiscontinuedOperationsNetOfTax + fac:IncomeLossFromEquityMethodInvestments)

Tests concept:
essence:NetIncomeLoss

Commentary:
IEMIA - Income from equity method investments included with special items, after tax.

Rule variables:
essence:NetIncomeLoss
essence:IncomeLossFromContinuingOperationsAfterTax
essence:IncomeLossFromDiscontinuedOperationsNetOfTax
essence:IncomeLossFromEquityMethodInvestments

---

XBRL Formula:
fac-Rule-Consistency-Code-IS26-formula.xml

Status:

Key:
32