List of Consistency Rules

4/26/2021 6:52:40 PM

Line Financial Statement Location Rule Code Rule (XBRL Formula XPath 2.0 Format) Commentary
1 Balance sheet BS02 $Assets = $LiabilitiesAndEquity The accounting equation.
2 Balance sheet BS03 $Assets = ($CurrentAssets + $NoncurrentAssets)
3 Balance sheet BS04 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
4 Balance sheet BS05 $LiabilitiesAndEquity = ($Liabilities + $Equity)
5 Cash flow statement CF01 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) Includes exchange gains in computation.
6 Income statement IS01 $GrossProfit = ($Revenues - $CostOfRevenue)
7 Income statement IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit)