Consistency Rules

Rules are statements that describe expectations. A consistency rule is a type of rule that is used to make sure there are no contridictions or other inconsistencies within a financial report. To learn more please refer to Rules.

Retrieve information by consistency rule. (List of all Consistency Rules) | (Machine Readable)

• Consistency RuleCode
•   Assets = LiabilitiesAndEquityBS01
•   Assets = (CurrentAssets + NoncurrentAssets)BS02
•   ComprehensiveIncomeLoss = (NetIncomeLoss + OtherComprehensiveIncome)IS04
•   Equity = (EquityAttributableToControllingInterests + EquityAttributableToNoncontrollingInterests)BS05
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS03
•   LiabilitiesAndEquity = (Liabilities + Equity)BS04
•   NetAssets = (Assets - Liabilities)BS06
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)CF01
•   NetIncomeLoss = (IncomeFromNormalActivitiesOfEntity + IncomeFromPeripheralOrIncidentalTransactionsOfEntity)IS02
•   NetIncomeLoss = (Revenue - Expenses + Gains - Losses)IS03

---

Last updated: 5/7/2021 11:28:59 AM