Consistency Rules (Not-for-Profit Financial Reporting)

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.

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

• Consistency RuleCode
•   Assets = LiabilitiesAndNetAssetsBS01
•   Assets = (CurrentAssets + NoncurrentAssets)BS02
•   ChangeInNetAssets = (SupportAndRevenue - Expenses)IS03
•   Expenses = (SalariesAndRelatedFunctionalExpenses + OtherFunctionalExpenses)IS02
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS03
•   LiabilitiesAndNetAssets = (Liabilities + NetAssets)BS04
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)CF01
•   SupportAndRevenue = (Revenue + Support)IS01

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Last updated: 4/28/2020 2:53:19 PM