Consistency Rules (IFRS 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 + FixedAssets + OtherThanFixedNoncurrentAssets)BS23
•   Assets = (CurrentAssets + NoncurrentAssets + AssetsHeldForSale)BS63
•   Assets = (CurrentAssets + NoncurrentAssets)BS03
•   Assets = (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity)BS43
•   ComprehensiveIncomeLoss = (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest)IS09
•   ComprehensiveIncomeLoss = (NetIncomeLoss + OtherComprehensiveIncomeLoss)IS10
•   Equity = (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest)BS01
•   GrossProfit = (Revenues - CostOfRevenue)IS01
•   IncomeLossBeforeEquityMethodInvestments = (OperatingIncomeLoss + NonoperatingIncomeLoss)IS03
•   IncomeLossBeforeEquityMethodInvestments = (OperatingIncomeLoss + NonoperatingIncomeLoss)IS33
•   IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments)IS25
•   IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)IS05
•   IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - IndirectOperatingNonoperatingCostsExpenses)IS91
•   IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingAndNonoperatingCostsAndExpenses)IS64
•   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 - BenefitsCostsExpenses)IS55
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses + NonoperatingIncomeLoss)IS44
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses)IS84
•   IncomeLossFromContinuingOperationsBeforeTax = (Revenues - OperatingExpenses + NonoperatingIncomeLoss)IS54
•   InterestIncomeExpenseAfterProvisionForLosses = (InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses)IS72
•   InterestIncomeExpenseOperatingNet = (InterestAndDividendIncomeOperating - InterestExpenseOperating)IS71
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities +LiabilitiesHeldForSale)BS64
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS04
•   LiabilitiesAndEquity = (Liabilities + Equity)BS05
•   NetAssetsLiabilities = EquityBS52
•   NetCashFlow = (NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses)CF07
•   NetCashFlow = (NetCashFlowContinuing + NetCashFlowDiscontinued)CF22
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)CF01
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)CF21
•   NetCashFlowContinuing = (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)CF02
•   NetCashFlowDiscontinued = (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued)CF03
•   NetCashFlowFromFinancingActivities = (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued)CF06
•   NetCashFlowFromInvestingActivities = (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued)CF05
•   NetCashFlowFromOperatingActivities = (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued)CF04
•   NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax + IncomeLossFromEquityMethodInvestments)IS26
•   NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax)IS06
•   NetIncomeLoss = (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest)IS07
•   OperatingIncomeLoss = (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses)IS22
•   OperatingIncomeLoss = (GrossProfit - OperatingExpenses)IS02
•   OperatingIncomeLoss = (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses)IS52
•   OperatingIncomeLoss = (Revenues - CostsAndExpenses)IS42
•   OperatingIncomeLoss = (Revenues - OperatingExpenses)IS32

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Last updated: 12/24/2019 8:57:18 AM