Rule ID: DQC_0102 for IFRS - comment period closes December 15, 2020.
View: as part of public exposure version v14.0.0RC1

Rule function

This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension. The table below lists the defined calculations and the components that must be present for the rule to run. If a component is not required and the value is not present it is treated as having a value of zero.

In evaluating equivalents, the values are assessed based on the lowest decimal value. For example, if a value of 3 million with decimals of -6 is compared to a value of 3,100,000 with decimals of -5 then the values will be considered to be equivalent as both values will be rounded to a million (decimals of -6).

Problem solved by the rule

The rule identifies the following issues in a filing:

  1. Values have been entered correctly
  2. The correct element has been used to report a value
  3. The calculation relationship has been defined correctly in the filing.

These issues are a problem for consumption because the data will be extracted incorrectly for analysis.

Example rule message

Assets with a value of 340,000,000 is not equal to the total of Liabilities and Equity with a value of 350,000,000. These values should be equal.

The properties of this us-gaap:Assets fact are:
Period: 2014-12-31
Dimensions: none
Unit: USD
Rule version: 1.0

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

{$fact1.label} with a value of {$fact1} is not equal to the total of {$fact2.label} with a value of {$fact2}. These values should be equal.

The properties of this {$} fact are:
Period: {$fact1.period}
Dimensions: {$fact1.dimensions}
Unit: {$fact1.unit}
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.

The required facts column indicates that the facts for these concepts must exist in the filing for the rule to execute. If a component of the equation is missing and the concept is required to get a valid result the rule will not execute. If a concept is not required and is missing it will be treated as if it has a value of zero. For example to calculate Assets the value of Current Assets and Noncurrent Assets are both required to be present for the rule to execute.

Rule ID Relationship Required Facts
9539 Assets = LiabilitiesAndStockholdersEquity

Tolerance = 2, Default Only

  • Assets
  • LiabilitiesAndStockholdersEquity
9540 Assets = CurrentAssets + NoncurrentAssets

Tolerance = 2, All Dimensions except MaturityAxis and PastDueStatusAxis

  • Assets
  • CurrentAssets
  • NoncurrentAssets
9541 Liabilities = CurrentLiabilities + NoncurrentLiabilities

Tolerance = 2, All Dimensions except MaturityAxis and PastDueStatusAxis

  • Liabilities
  • CurrentLiabilities
  • NoncurrentLiabilities
9542 Equity = EquityAttributableToOwnersOfParent

+ NoncontrollingInterests

Tolerance = 2, Default Only

  • Equity
  • EquityAttributableToOwnersOfParent
  • NoncontrollingInterests
If the extension element EquityAttributableToParticipatingPolicyholders is included in the filing it will be included in the calculation. This is a non required fact.
9543 ComprehensiveIncome = ProfitLoss + OtherComprehensiveIncome

Tolerance = 2, All Dimensions except srt:ConsolidationItemsAxis

  • ComprehensiveIncome
  • ProfitLoss
  • OtherComprehensiveIncome
9544 IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges = CashFlowsFromUsedInOperatingActivities + CashFlowsFromUsedInInvestingActivities + CashFlowsFromUsedInFinancingActivities

Tolerance = 2, All Dimensions

  • IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
  • CashFlowsFromUsedInOperatingActivities
  • CashFlowsFromUsedInInvestingActivities
  • CashFlowsFromUsedInFinancingActivities
9545 CashFlowsFromUsedInFinancingActivities = CashFlowsFromUsedInFinancingActivitiesContinuingOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

Tolerance = 2, All Dimensions

  • CashFlowsFromUsedInFinancingActivities
  • CashFlowsFromUsedInFinancingActivitiesContinuingOperations
  • CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
9546 CashFlowsFromUsedInInvestingActivities = CashFlowsFromUsedInInvestingActivitiesContinuingOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

Tolerance = 2, All Dimensions

  • CashFlowsFromUsedInInvestingActivities
  • CashFlowsFromUsedInInvestingActivitiesContinuingOperations
  • CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
9547 CashFlowsFromUsedInOperatingActivities = CashFlowsFromUsedInOperatingActivitiesContinuingOperations + CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

Tolerance = 2, All Dimensions

  • CashFlowsFromUsedInOperatingActivitie
  • CashFlowsFromUsedInOperatingActivitiesContinuingOperations
  • CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
9548 IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations = CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations + CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations + CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

Tolerance = 2, All Dimensions

  • IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
  • CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
  • CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
  • CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

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