Rule ID: DQC_0116 for US GAAP - comment period closes May 31, 2021.
View: as part of public exposure version v15.0.0RC1


Rule function

This rule is intended to identify those cases where the company reports facts that are expected to include the Asset Acquisition Axis. The rule flags an error when the following line item concepts are reported without the Asset Acquisition Axis and a member representing the actual acquisition:

  1. AssetAcquisitionDateOfAcquisitionAgreement
  2. AssetAcquisitionEffectiveDateOfAcquisition
  3. AssetAcquisitionPriceOfAcquisitionExpected
  4. AssetAcquisitionIndemnificationAssetAmount

An error is reported for every instance of a fact.

Problem solved by the rule

This rule ensures that filers identify the asset 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 asset acquisition.

Example rule message

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

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

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

Rule Element ID: 9573
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 AssetAcquisitionAxis with a member indicating the asset acquisition that the fact was related to. This fact must include the asset acquisition axis (AssetAcquisitionAxis).

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

Rule Element ID Elements
DQC.US.0116.9573 Various

View: as part of public exposure version v15.0.0RC1