Consistency Rules (XASB 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
•   Liabilities = (CurrentLiabilities + NoncurrentLiabilities)BS04
•   LiabilitiesAndEquity = (Liabilities + Equity)BS05
•   NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities)CF01

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Last updated: 12/17/2019 2:08:04 PM