| 1 |
BS1 |
Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest |
| 2 |
BS2 |
Assets = Liabilities and Equity |
| 3 |
BS3 |
Assets = Current Assets + Noncurrent Assets (classified balance sheet) |
| 4 |
BS4 |
Liabilities = Current Liabilities + Noncurrent Liabilities (classified balance sheet) |
| 5 |
BS5 |
Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Equity |
| 6 |
BS6 |
Assets = Liabilities + Commitments and Contingencies + Temporary Equity + Equity |
| 7 |
BS7 |
Liabilities and Equity - (Commitments and Contingencies + Temporary Equity + Equity) |
| 8 |
BS8 |
Current Assets = Assets - Noncurrent Assets (classified balance sheet) |
| 9 |
BS9 |
Noncurrent Assets = Assets - Current Assets (classified balance sheet) |
| 10 |
BS10 |
Noncurrent Liabilities = Liabilities - Current Liabilities (classified balance sheet) |
| 11 |
IS1 |
Gross Profit = Revenues - Cost Of Revenue (Multi-step approach) |
| 12 |
IS2 |
Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Multi-step approach) |
| 13 |
IS3 |
Income (Loss) from Continuing Operations Before Equity Method Investments = Operating Income (Loss) + Nonoperating Income (Loss) - Interest And Debt Expense |
| 14 |
IS4 |
Income (Loss) from Continuing Operations Before Tax = Income (Loss) from Continuing Operations Before Equity Method Investments + Income (Loss) from Equity Method Investments |
| 15 |
IS5 |
Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit) |
| 16 |
IS6 |
Net Income (Loss) = Income (Loss) from Continuing Operations After Tax + Income (Loss) from Discontinued Operations, Net of Tax + Extraordinary Items, Gain (Loss) |
| 17 |
IS7 |
Net Income (Loss) = Net Income (Loss) Attributable to Parent + Net Income (Loss) Attributable to Noncontrolling Interest |
| 18 |
IS8 |
Net Income (Loss) Available to Common Stockholders, Basic = Net Income (Loss) Attributable to Parent - Preferred Stock Dividends and Other Adjustments |
| 19 |
IS9 |
Comprehensive Income (Loss) = Comprehensive Income (Loss) Attributable to Parent + Comprehensive Income (Loss) Attributable to Noncontrolling Interest |
| 20 |
IS10 |
Comprehensive Income (Loss) = Net Income (Loss) + Other Comprehensive Income (Loss) |
| 21 |
IS11 |
Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single-step approach) |
| 22 |
CF1 |
Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses) |
| 23 |
CF2 |
Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing |
| 24 |
CF3 |
Net Cash Flows, Discontinued = Net Cash Flows, Operating, Discontinued + Net Cash Flows, Investing, Discontinued + Net Cash Flows, Financing, Discontinued |
| 25 |
CF4 |
Net Cash Flows, Operating = Net Cash Flows, Operating, Continuing + Net Cash Flows, Operating, Discontinued |
| 26 |
CF5 |
Net Cash Flows, Investing = Net Cash Flows, Investing, Continuing + Net Cash Flows, Investing, Discontinued |
| 27 |
CF6 |
Net Cash Flows, Financing = Net Cash Flows, Financing, Continuing + Net Cash Flows, Financing, Discontinued |