Line Items Requiring the Business Acquisition Axis

Rule function

This rule is intended to identify those cases where the company reports facts that are expected to include the business acquisition axis. The rule checks that the following line item concepts are reported with the business acquisition axis and a member representing the actual acquisition:

1. BusinessAcquisitionNameOfAcquiredEntity
2. BusinessAcquisitionPercentageOfVotingInterestsAcquired
3. BusinessAcquisitionDescriptionOfAcquiredEntity
4. BusinessAcquisitionSharePrice
5. BusinessCombinationReasonForBusinessCombination
6. BusinessAcquisitionRevenueReportedByAcquiredEntityForLastAnnualPeriod
7. BusinessAcquisitionDateOfAcquisitionAgreement1
8. BusinessAcquisitionEffectiveDateOfAcquisition1
9. BusinessAcquisitionPeriodResultsIncludedInCombinedEntity1
10. BusinessCombinationIndemnificationAssetsDescription
11. BusinessCombinationIndemnificationAssetsBasisForAmount
12. BusinessCombinationIndemnificationAssetsRangeOfOutcomesValueHigh
13. BusinessCombinationIndemnificationAssetsRangeOfOutcomesValueLow
14. BusinessCombinationIndemnificationAssetsRangeOfOutcomesInestimable
15. BusinessCombinationIndemnificationAssetsRangeOfOutcomesMaximumUnlimited
16. BusinessCombinationIndemnificationAssetsAmountAsOfAcquisitionDate
17. BusinessCombinationBargainPurchaseGainRecognizedDescription
18. BusinessCombinationStepAcquisitionEquityInterestInAcquireeDescription
19. BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1
20. BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequent
    AcquisitionPercentage
21. BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
22. BusinessAcquisitionEquityInterestIssuedOrIssuableDescription
23. BusinessAcquisitionEquityInterestIssuedOrIssuableBasisForDeterminingValue
24. BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
25. BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned
26. BusinessCombinationContingentConsiderationArrangementsDescription
27. BusinessCombinationContingentConsiderationArrangementsBasisForAmount
28. BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh
29. BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueLow
30. BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesInestimable
31. BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomes
    MaximumUnlimited

If the business acquisition axis is not associated with a fact using one of these elements then an error is reported. An error is reported for every instance of a fact.

Problem solved by the rule

This rule ensures that filers identify the business acquisition associated with each of the above line item concepts. Each of these concepts should not be reported in the default as the concept's meaning is ambiguous if not associated with a specific business combination.

Example rule message

The company has reported a value of 10 for the concept us-gaap:BusinessAcquisitionSharePrice. It is expected that this fact also uses the BusinessAcquisitionAxis with a member indicating the business acquisition that the fact was related to. This fact must include the business acquisition axis (BusinessAcquisitionAxis).

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

Period: 2019-11-09
Dimensions: us-gaap:TypeOfArrangementAxis=svac:OptionalSharePurchaseAgreementMember
Unit: USD/shares

Rule Element ID: 9561
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 {$missingMember} for the concept {$missingMember.concept.name}. It is expected that this fact also uses the BusinessAcquisitionAxis with a member indicating the business acquisition that the fact was related to. This fact must include the business acquisition axis (BusinessAcquisitionAxis).

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

Period: {$missingMember.period}
Dimensions : {$missingMember.dimensions.join(', ','=')}
Unit: {$missingMember.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.