Consistency Rules (MINI Financial Reporting Scheme)

Assertions are statements that describe expectations. A consistency rule is a type of assertion.

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

• Consistency RuleCode
•   Assets = LiabilitiesAndEquityBS02
•   Assets = (CurrentAssets + NoncurrentAssets)BS03
•   GrossProfit = (Revenues - CostOfRevenue)IS01
•   IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)IS05
•   IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingExpenses + NonoperatingIncomeLoss)IS34
•   IncomeLossFromContinuingOperationsBeforeTax = (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense)IS75
•   IncomeLossFromContinuingOperationsBeforeTax = (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses)IS24
•   IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomeLoss)IS04
•   IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomeLoss)IS74
•   IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomeLoss)IS31
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses + NonoperatingIncomeLoss)IS44
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses)IS84
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - OperatingExpenses + NonoperatingIncomeLoss)IS54
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS04
•   LiabilitiesAndEquity = (Liabilities + Equity)BS05
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)CF21
•   NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax)IS06
•   OperatingIncomeLoss = (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses)IS22
•   OperatingIncomeLoss = (GrossProfit - OperatingExpenses)IS02
•   OperatingIncomeLoss = (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses)IS52
•   OperatingIncomeLoss = (Revenues - CostsAndExpenses)IS42

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Last updated: 3/12/2020 10:16:43 AM