Worked-example setupScope and assumptions
- All entities, transactions, values, rates, designations, and conclusions are fictional and supplied for instruction.
- The verifier recomputes bounded mechanics; it does not make scope, valuation, control, functional-currency, tag-selection, or release conclusions.
- Period
- Year ended December 31, Year 5
- Units
- US dollars, foreign-currency units, and XBRL contexts as labeled
- Rounding
- Retain full precision; display currency with commas and parentheses and ratios to two decimals
Integrated bridge
The combined file retains four distinct ledgers: hedge and AOCI, transaction remeasurement and translation, acquisition and consolidation, and digital facts. Their numbers interact in the reporting package, but one passing schedule cannot validate another schedule's scope or inputs.
Release conclusion
The supplied mechanics pass. Release still depends on complete designation, valuation, functional-currency, control, tag-selection, disclosure, and approval evidence. The learner's review note lists those assertions individually and does not turn a green workbook into an unqualified accounting conclusion.
Quantitative companions
Choose from 2 ways to work with this calculation.
Verified calculation · professional extension analysis
The curriculum loader recomputed this example before it entered the site build. Expand any structured input to inspect the stated facts.
- acquisition basis asset adjustment
- 100,000
- cash consideration
- 650,000
- closing rate
- 1.11
- current earnings reclassification
- 0
- derivative ending fair value
- 48,000
- derivative opening fair value
- 0
- forecast purchase basis adjustment
- 30,000
- foreign currency units
- 200,000
- hedge type
- cash flow
- hedged item attributable change
- 0
- identifiable assets fair value
- 1,200,000
- intercompany payable elimination
- 60,000
- intercompany receivable elimination
- 60,000
- investment elimination
- 800,000
- liabilities assumed fair value
- 350,000
- monetary item kind
- receivable
- noncash consideration
- 150,000
- noncontrolling interest fair value
- 120,000
- opening aoci
- 0
- parent assets
- 4,000,000
- parent liabilities
- 1,500,000
- previously held interest fair value
- 0
- reported closing carrying amount
- 222,000
- reported complete xbrl facts
- 2
- reported consolidated assets
- 4,440,000
- reported consolidated liabilities
- 1,790,000
- reported current earnings effect
- 0
- reported current oci effect
- 48,000
- reported derivative change
- 48,000
- reported duplicate xbrl facts
- 1
- reported ending aoci
- 18,000
- reported goodwill
- 70,000
- reported initial functional amount
- 216,000
- reported remeasurement gain loss
- 6,000
- reported translated net income
- 80,000
- reported translation adjustment
- 60,000
- settlement rate
- 1.1
- subsidiary assets
- 1,200,000
- subsidiary liabilities
- 350,000
- transaction rate
- 1.08
- translated assets
- 1,420,000
- translated beginning retained earnings
- 190,000
- translated common stock
- 500,000
- translated dividends
- 20,000
- translated expenses
- 700,000
- translated liabilities
- 610,000
- translated revenue
- 780,000
- xbrl facts
- 2 items
Inspect data
[
{
"concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
"dimensions": {},
"entity": "0000000123",
"period_end": "2025-12-31",
"period_start": "2025-01-01",
"unit": "USD",
"value": 4000000
},
{
"concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
"dimensions": {},
"entity": "0000000123",
"period_end": "2025-12-31",
"period_start": "2025-01-01",
"unit": "USD",
"value": 4000000
}
]Recomputed result
| Measure | Value |
|---|---|
| consolidated assets | 4,440,000 |
| duplicate xbrl facts | 1 |
| ending aoci | 18,000 |
| goodwill | 70,000 |
| remeasurement gain loss | 6,000 |
| translation adjustment | 60,000 |