Summary of Conformance/Nonconformance to Subset of Domain Semantics - Fortune 100 (last updated 12/29/2014 12:30:56 PM)

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Current results:

Description of column headings: (NOTE that a link is provided for each column heading which explains the conformance test (click the heading to follow link); Follow this link for information about Fundamental Accounting Concepts and Relations Between Concepts

• XBRL syntax conformance: Software MUST read some machine-readable technical syntax, XBRL in the case of SEC XBRL-based financial filings. (Basically, the starting point.)
• EFM Conformance: While not all EFM rules relate to the fundamental usability of the information, some do.
• Report Semantics Conformance: An XBRL-based financial filing is structured information and structured information has a correct structure of: Network, Table, Axis, Member, LineItems, Concept, Abstract.
• Root Accounting Entity Unambigous: If you can read all the information correctly thus far, you then need to discover the accounting entity or economic entity or the entity of focus of the report.
• Current BS Date and YTD IS Date Unambigous: Once you understand the accounting entity you need to work with, you need to understand the period within the report that you need to work with (current balance sheet date, current year-to-date income statement period)

• BS1: Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest
• BS2: Assets = Liabilities and Equity
• BS3: Assets = Current Assets + Noncurrent Assets (classified balance sheet)
• BS4: Liabilities = Current Liabilities + Noncurrent Liabilities (classified balance sheet)
• BS5: Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Redeemable Noncontrolling Interest + Equity
• IS1: Gross Profit = Revenues - Cost Of Revenue (Multi-step approach)
• IS2: Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Expenses) (Multi-step approach)
• IS3: Income (Loss) from Continuing Operations Before Equity Method Investments = Operating Income (Loss) + Nonoperating Income (Loss) - Interest And Debt Expense
• IS4: Income (Loss) from Continuing Operations Before Tax = Income (Loss) from Continuing Operations Before Equity Method Investments + Income (Loss) from Equity Method Investments
• IS5: Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit)
• IS6: Net Income (Loss) = Income (Loss) from Continuing Operations After Tax + Income (Loss) from Discontinued Operations, Net of Tax + Extraordinary Items, Gain (Loss)
• IS7: Net Income (Loss) = Net Income (Loss) Attributable to Parent + Net Income (Loss) Attributable to Noncontrolling Interest
• IS8: Net Income (Loss) Available to Common Stockholders, Basic = Net Income (Loss) Attributable to Parent - Preferred Stock Dividends and Other Adjustments
• IS9: Comprehensive Income (Loss) = Comprehensive Income (Loss) Attributable to Parent + Comprehensive Income (Loss) Attributable to Noncontrolling Interest
• IS10: Comprehensive Income (Loss) = Net Income (Loss) + Other Comprehensive Income (Loss)
• CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)
• CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing
• CF3: Net Cash Flows, Discontinued = Net Cash Flows, Operating, Discontinued + Net Cash Flows, Investing, Discontinued + Net Cash Flows, Financing, Discontinued
• CF4: Net Cash Flows, Operating = Net Cash Flows, Operating, Continuing + Net Cash Flows, Operating, Discontinued
• CF5: Net Cash Flows, Investing = Net Cash Flows, Investing, Continuing + Net Cash Flows, Investing, Discontinued
• CF6: Net Cash Flows, Financing = Net Cash Flows, Financing, Continuing + Net Cash Flows, Financing, Discontinued

• Basic Required Disclosures: Nature of business disclosure, Basis of reporting disclosure, Significant accounting policies, and Revenue recognition policy MUST all exist
• Property, Plant and Equipment: Property, plant and equipment, Gross - Accumulated depreciation = Property, plant and equipment, Net; If PPE is repoted, THEN PPE Level 3 text block MUST exist
• Future Minumum Payments Under Operating Leases: Future minimum payments = Year 1 payments + Year 2 payments + Year 3 payments + Year 4 payments + Year 5 payments + Thereafter payments; If Future minimum payments exists, THEN Level 3 text block MUST exist
• Deferred Tax Assets (Liabilities) Net: Deferred tax assets (liabilities), net = Deferred tax assets, net - Deferred tax liabilities; Deferred tax assets (liabilities), net = Current portion + noncurrent portion; If Deferred tax assets (liabilities), net exists, THEN Level 3 text block MUST exist
• Maturities of Long Term Debt: Long-term debt = Year 1 maturities + Year 2 maturities + Year 3 maturities + Year 4 maturities + Year 5 maturities + Thereafter maturities; Long-term debt = Current portion of long-term debt + Noncurrent portion of long-term debt
• Product Warranty Accrual: Roll forward of product warranty accrual; Product warranty accrual = Current portion + Noncurrent portion