## Rule function

This rule will flag errors for those cases where the company has not used the Business Acquisition Axis. The rule looks for those cases where the element BusinessCombinationConsiderationTransferred1 has been used with no dimensions but has been reported with a duration period less than the reporting period by 20 days. The reporting period is based on the period of the dei element, DocumentPeriodEndDate. Errors are produced for every fact occurrence for the concept BusinessCombinationConsiderationTransferred1 where the date is less than the reporting period by more than 20 days.

## Problem solved by the rule

This rule identifies where the company has reported the details of a specific acquisition but has not identified the actual acquisition. It also identifies those cases where the aggregate consideration transferred for the reporting period has not been reported using appropriate dates.

## Example rule message

The company has reported a value of 64,100,000 as the default value paid for acquisitions. This represents all acquisitions during the period. However the period is for 1 day(s), which is less than the reporting period, based on the document period end date. If the amount represents a specific acquisition then the business acquisition axis must be used.

The properties of this us-gaap:BusinessCombinationConsiderationTransferred1 fact are:

Period: 2019-05-21 to 2019-05-21
Dimensions :
Unit: USD

Rule Element ID: 9559
Rule version: 15.0.0RC1

## 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 company has reported a value of {\$paid} as the default value paid for acquisitions. This represents all acquisitions during the period. However the period is for {\$paidDuration} day(s), which is less than the reporting period, based on the document period end date. If the amount represents a specific acquisition then the business acquisition axis must be used.

The properties of this {\$paid.concept.name} fact are:

Period: {\$paid.period}
Dimensions: {\$paid.dimensions.join(', ','=')}
Unit: {\$paid.unit}\n

Rule Element ID: {\$rule_id}
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 Elements