Financial Statement Abstract Concepts

Rule function

This rule identifies when the filer has not used all three financial statement abstract concepts in a filing. The rule identifies the presentation statement networks in the filing and checks that the networks identified include the abstract elements IncomeStatementAbstract, StatementOfFinancialPositionAbstract, StatementOfCashFlowsAbstract. If one of these elements is missing from the filing then an error is generated. When checking for the presence of the IncomeStatementAbstract element it allows the element StatementOfIncomeAndComprehensiveIncomeAbstract to be used as a substitute.

The presentation networks used for the rule are all networks containing the string " – Statement -" in the definition of the role. This list of networks excludes the parenthetical networks.

Problem solved by the rule

The rule is intended to ensure that filers use these abstract elements to identify the type of Statement. This allows users to identify what the actual statement is in the absence of a standard role uri or role definition. In addition, a number of rules work based on identifying the existence of these abstract elements. If they are absent from the filing some DQC rules may not operate as intended.

Example rule message

The concept StatementOfCashFlowsAbstract does not appear in the financial statements of the filer. This element needs to be included as a component of the financial statements. Please add the element StatementOfCashFlowsAbstract to the presentation of the filing.

Rule Element ID: 10081
Rule version: 22.0.0RC1

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 {$header} does not appear in the financial statements of the filer. This element needs to be included as a component of the financial statements. Please add the element {$header} to the presentation of the filing.

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

Test Case Index

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