List of Consistency Rules (FRF for SMEs™)

8/30/2019 3:37:37 PM

Line Financial Statement Location Rule Code Rule (XBRL Formula XPath 2.0 Format) Rule (Controlled Natural Language Format) Commentary
1 Balance sheet BS01 $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest)
BS1 = Equity - (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest)
2 Balance sheet BS02 $Assets = $LiabilitiesAndEquity
BS2 = Assets - LiabilitiesAndEquity
3 Balance sheet BS03 $Assets = ($CurrentAssets + $NoncurrentAssets)
BS3 = Assets - (CurrentAssets + NoncurrentAssets)
4 Balance sheet BS04 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities)
5 Balance sheet BS05 $LiabilitiesAndEquity = ($Liabilities + $Equity)
BS5 = LiabilitiesAndEquity - (Liabilities + Equity)
6 Balance sheet BS23 $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets)
BS3 = Assets - (CurrentAssets + FixedAssets + OtherThanFixedNoncurrentAssets)
Need another relationship like this for when investments are a line item.
7 Cash flow statement CF01 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses)
CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
Includes exchange gains in computation.
8 Cash flow statement CF02 $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing)
CF2 = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
9 Cash flow statement CF03 $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued)
CF3 = NetCashFlowDiscontinued - (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued)
10 Cash flow statement CF04 $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued)
CF4 = NetCashFlowFromOperatingActivities - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued)
11 Cash flow statement CF05 $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued)
CF5 = NetCashFlowFromInvestingActivities - (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued)
12 Cash flow statement CF06 $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued)
CF6 = NetCashFlowFromFinancingActivities - (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued)
13 Cash flow statement CF07 $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses)
CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses)
14 Cash flow statement CF21 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities)
CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents.
15 Cash flow statement CF22 $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued)
CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued)
Same as CF2, excludes exchange gains
16 Income statement IS01 $GrossProfit = ($Revenues - $CostOfRevenue)
IS1 = GrossProfit - (Revenues - CostOfRevenue)
17 Income statement IS02 $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses)
IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses)
18 Income statement IS04 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss)
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19 Income statement IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit)
IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)
20 Income statement IS06 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax)
IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax)
21 Income statement IS07 $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest)
IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest)
22 Income statement IS22 $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses)
IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses)
This is same as another IS2, except the entity DOES report OtherOperatingIncomeExpenses
23 Income statement IS24 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses)
IS6 - Operating and nonoperating revenue and expenses are combined.
24 Income statement IS25 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments)
IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments)
IEMIT - Income from equity method investments included with income tax expense (benefit)
25 Income statement IS26 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $IncomeLossFromEquityMethodInvestments)
IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + IncomeLossFromEquityMethodInvestments)
IEMIA - Income from equity method investments included with special items, after tax.
26 Income statement IS31 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss)
27 Income statement IS32 $OperatingIncomeLoss = ($Revenues - $OperatingExpenses)
IS2 = OperatingIncomeLoss - (Revenues - OperatingExpenses)
Special 1
28 Income statement IS33 $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
IS3 = IncomeLossBeforeEquityMethodInvestments - (OperatingIncomeLoss + NonoperatingIncomeLoss)
29 Income statement IS34 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingExpenses + NonoperatingIncomeLoss)
Three step income statement, uses gross profit.
30 Income statement IS42 $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses)
IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses)
Special 2
31 Income statement IS44 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses + NonoperatingIncomeLoss)
Three step income statement, SPECIAL 3, uses costs and expenses
32 Income statement IS52 $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses)
IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses)
33 Income statement IS54 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - OperatingExpenses + NonoperatingIncomeLoss)
Three step income statement, SPECIAL 3, uses operating expenses
34 Income statement IS55 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - BenefitsCostsExpenses)
Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same.
35 Income statement IS64 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingAndNonoperatingCostsAndExpenses)
Economic entity reports gross profit; but then groups all other operating and nonoperating costs and expenses together. Note that operating income (loss) is not reported. IncomeStatement_MultiStep_NoOperatingIncome.txt
36 Income statement IS74 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss)
Income statement starts with OperatingIncomeLoss
37 Income statement IS75 $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense)
Interest based revenues
38 Income statement IS84 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses)
IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses)
Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same.
39 Income statement IS91 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $IndirectOperatingNonoperatingCostsExpenses)
IS2 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - IndirectOperatingNonoperatingCostsExpenses)