Reporting Right of use Assets

Rule function

This rule identifies where the filer has reported a fact value for the element RightofuseAssets but the value does not appear on the Statement of financial position and the element PropertyPlantAndEquipment has been included on the Statement of Financial Position.

Problem solved by the rule

The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.

Example rule message

A value was reported for RightofuseAssets with a value of 123,456,000. This was not reported on the balance sheet but the element PropertyPlantAndEquipment was reported. Update the filing to use the element PropertyPlantAndEquipmentIncludingRightofuseAssets instead.

The properties of this RightofuseAssets fact are:

Period: 2023-12-31
Dimensions:

Rule Element ID: 10104
Rule version: 23.0.0RC1

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

A value was reported for {$ROUAssets.concept.name} with a value of {$ROUAssets}. This was not reported on the balance sheet but the element PropertyPlantAndEquipment was reported. Update the filing to use the element PropertyPlantAndEquipmentIncludingRightofuseAssets instead.

The properties of this {$ROUAssets.concept.name} fact are:
Period: {$ROUAssets.period}
Dimensions: {$ROUAssets.dimensions.join(', ','=')}

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

Test Case Index

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