| Term: | ConsistencyTypeRule |
| Label: | Consistency Type Rule |
| Key: | 12 |
| Category: | Type of Rule (Assertion) |
| Description: | A consistency rule tests the relations of fundamental accounting concept relations within a report against a reporting style. |
| Commentary: | A consistency type rule or also a consistency crosscheck rule is something like 'Assets = Current Assets + Noncurrent Assets' and are used in the context of some Reporting Style. Consistency type rules are UNIVERSAL to a specific reporting style. The type of error this detects are inconsistencies and contradictions between information reported in different structures. |
| Technical Example: | http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/fac/Rules_Consistency/Consistency-BS01-formula.xml |
| Human Readable Example: | http://xbrl.squarespace.com/journal/2018/9/29/quarterly-xbrl-based-public-company-financial-report-quality.html |
| Additional Information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf |
| Status: | Draft |
| Image: | |
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Last updated: 9/14/2020 7:51:03 AM
