Consistency Rules

Consistency Rules (US GAAP 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)BS03
Assets = (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity)BS43
ComprehensiveIncomeLoss = (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest)IS09
ComprehensiveIncomeLoss = (NetIncomeLoss + OtherComprehensiveIncomeLoss)IS10
ComprehensiveIncomeLoss = (NetIncomeLossAttributableToParent + OtherComprehensiveIncomeLoss)IS80
Equity = (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest)BS01
GrossProfit = (Revenues - CostOfRevenue)IS01
IncomeLossBeforeEquityMethodInvestments = (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense)IS03
IncomeLossBeforeEquityMethodInvestments = (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense)IS33
IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments)IS25
IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)IS05
IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingAndNonoperatingCostsAndExpenses)IS64
IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)IS34
IncomeLossFromContinuingOperationsBeforeTax = (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense)IS75
IncomeLossFromContinuingOperationsBeforeTax = (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses)IS24
IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense)IS31
IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)IS04
IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)IS74
IncomeLossFromContinuingOperationsBeforeTax = (Revenues - BenefitsCostsExpenses)IS55
IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)IS44
IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses)IS84
IncomeLossFromContinuingOperationsBeforeTax = (Revenues - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)IS54
IncomeLossFromContinuingOperationsBeforeTax = (RevenuesNetInterestExpense - ProvisionForLoanLeaseAndOtherLosses - NoninterestExpense)IS94
InterestIncomeExpenseAfterProvisionForLosses = (InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses)IS72
InterestIncomeExpenseOperatingNet = (InterestAndDividendIncomeOperating - InterestExpenseOperating)IS71
Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS04
LiabilitiesAndEquity = (CurrentLiabilities + OtherNoncurrentLiabilitiesOfRegulatedEntity + CommitmentsAndContingencies + TemporaryEquity + RedeemableNoncontrollingInterest + Capitalization)BS45
LiabilitiesAndEquity = (Liabilities + CommitmentsAndContingencies + TemporaryEquity + Equity)BS05
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 + IncomeLossFromEquityMethodInvestments)IS26
NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax)IS06
NetIncomeLoss = (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest)IS07
NetIncomeLossAvailableToCommonStockholdersBasic = (NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments)IS08
OperatingIncomeLoss = (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses)IS22
OperatingIncomeLoss = (GrossProfit - OperatingExpenses)IS02
OperatingIncomeLoss = (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses)IS52
OperatingIncomeLoss = (Revenues - CostsAndExpenses)IS42
OperatingIncomeLoss = (Revenues - OperatingExpenses)IS32
RevenuesNetInterestExpense = (NoninterestIncome + InterestAndDividendIncomeOperating - InterestExpense)IS91

Balance sheet= Cash flow statement= Income statement= Comprehensive income= Other=

Last updated: 12/29/2019 11:33:57 AM