Consistency Rules, FRF for SMEs Reporting Styles (2021-05-01) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/rss.xml Consistency Rules, FRF for SMEs Reporting Styles (2021-05-01) en-us Wed, 5 May 2021 07:39:27 GMT Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/rss.xml Manual Charles.Hoffman@me.com (Charles Hoffman, CPA) Charles.Hoffman@me.com (Charles Hoffman, CPA) BS01 $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS01-formula.xml $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS01-formula.xml BS02 $Assets = $LiabilitiesAndEquity http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS02-formula.xml $Assets = $LiabilitiesAndEquity Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS02-formula.xml BS03 $Assets = ($CurrentAssets + $NoncurrentAssets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS03-formula.xml $Assets = ($CurrentAssets + $NoncurrentAssets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS03-formula.xml BS04 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS04-formula.xml $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS04-formula.xml BS05 $LiabilitiesAndEquity = ($Liabilities + $Equity) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS05-formula.xml $LiabilitiesAndEquity = ($Liabilities + $Equity) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS05-formula.xml BS23 $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS23-formula.xml $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) Balance sheet Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-BS23-formula.xml CF01 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF01-formula.xml $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF01-formula.xml CF02 $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF02-formula.xml $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF02-formula.xml CF03 $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF03-formula.xml $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF03-formula.xml CF04 $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF04-formula.xml $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF04-formula.xml CF05 $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF05-formula.xml $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF05-formula.xml CF06 $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF06-formula.xml $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF06-formula.xml CF07 $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF07-formula.xml $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF07-formula.xml CF21 $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF21-formula.xml $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF21-formula.xml CF22 $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF22-formula.xml $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) Cash flow statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-CF22-formula.xml IS01 $GrossProfit = ($Revenues - $CostOfRevenue) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS01-formula.xml $GrossProfit = ($Revenues - $CostOfRevenue) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS01-formula.xml IS02 $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS02-formula.xml $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS02-formula.xml IS04 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS04-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS04-formula.xml IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS05-formula.xml $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS05-formula.xml IS06 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS06-formula.xml $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS06-formula.xml IS07 $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS07-formula.xml $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS07-formula.xml IS22 $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS22-formula.xml $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS22-formula.xml IS24 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS24-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS24-formula.xml IS25 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS25-formula.xml $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS25-formula.xml IS26 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $IncomeLossFromEquityMethodInvestments) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS26-formula.xml $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $IncomeLossFromEquityMethodInvestments) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS26-formula.xml IS31 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS31-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS31-formula.xml IS32 $OperatingIncomeLoss = ($Revenues - $OperatingExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS32-formula.xml $OperatingIncomeLoss = ($Revenues - $OperatingExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS32-formula.xml IS33 $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS33-formula.xml $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS33-formula.xml IS34 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS34-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS34-formula.xml IS42 $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS42-formula.xml $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS42-formula.xml IS44 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS44-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS44-formula.xml IS52 $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS52-formula.xml $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS52-formula.xml IS54 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS54-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS54-formula.xml IS55 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS55-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS55-formula.xml IS64 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS64-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS64-formula.xml IS74 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS74-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS74-formula.xml IS75 $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS75-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS75-formula.xml IS84 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS84-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS84-formula.xml IS91 $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $IndirectOperatingNonoperatingCostsExpenses) http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS91-formula.xml $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $IndirectOperatingNonoperatingCostsExpenses) Income statement Wed, 5 May 2021 07:39:27 GMT http://accounting.auditchain.finance/reporting-scheme/frf-sme/fac/Rules_Consistency/Consistency-IS91-formula.xml