Example of a Value Assertion

Parents

Does Assets = Equity - Liability?
The difference between a starting balance and an ending balance must be equal to the flows during the intervening period
The difference of current assets of the current period and the previous one must be lower than a certain threshold
The figures of the balance sheet of a company must be equal to the addition of its breakdown by market segment
The total amount of incomes for a company must be equal or less than the addition of the total incomes of its subsidiaries