Rule ID: DQC_0101 for IFRS - comment period closes December 15, 2020.
View: as part of public exposure version v14.0.0RC1


Rule function

The rule identifies inappropriate calculation descendants of investing, financing or operating items in the company’s extension filing for the statement of cash flows. This rule identifies the calculation children of investing, financing or operating elements in the calculation linkbase of the IFRS taxonomy and compares the set of elements to the calculation children used in the company’s extension calculation linkbase. The rule creates a set of elements from the IFRS taxonomy (under each category) and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. This rule compares the sets listed in the index below.

Problem solved by the rule

This rule identifies where investing, financing or operating items have been mischaracterized in the calculation linkbase for the cash flow statement. This rule identifies where filers may have used the incorrect element in the cash flow statement.

Example rule message

The concept ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities appears in the financing cashflows of the company’s cash flow statement. ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities is an investing item and it is expected that this item would only appear in the cash flow generated from investing activities. Please review the calculations defined for the cash flow statement to determine that the correct element has been used for this item.

Rule Element Id:9537
Rule version: 14.0.0RC1

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The concept ${Result_item.label} with a value of ${Result_item.value} appears as a child of ${item2.label} in the company’s extension taxonomy. The concept ${Result_item.name} is expected to be a child of ${item1.name} . Please review the calculations defined for this item to determine that the correct element has been used.

${Result_item.name}
Rule version: ${ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID IFRS Element Exceptions Company Extension Element
DQC.IFRS.0101.9535 CashFlowsFromUsedInOperatingActivities CashFlowsFromUsedInInvestingActivities
DQC.IFRS.0101.9536 CashFlowsFromUsedInFinancingActivities CashFlowsFromUsedInInvestingActivities
DQC.IFRS.0101.9537 CashFlowsFromUsedInInvestingActivities CashFlowsFromUsedInFinancingActivities
DQC.IFRS.0101.9538 CashFlowsFromUsedInOperatingActivities CashFlowsFromUsedInFinancingActivities

View: as part of public exposure version v14.0.0RC1