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IFRS Non Positive Items

Rule ID: DQC_0092
Status: Final
Release date: July 15, 2020
Effective date: September 1, 2020

Rule function

This rule identifies where filers have used a positive value for an item that should be negative. The rule consists of two sub components. The first checks that values using the EliminationOfIntersegmentAmountsMember have a negative value. The second checks that certain elements used with the Carrying Amount Accumulated Depreciation Amortisation And Impairment And Gross Carrying Amount Axis and Accumulated depreciation members always have a negative value.

Part 1. The first rule takes the list of non negative items used in rule DQC.IFRS.0080 and checks that any values reported for these elements and the SegmentConsolidationItemsAxis = EliminationOfIntersegmentAmountsMember is always a negative number. It excludes those facts that have additional dimensions and members that are known to flip the sign of a value. This list of axis members and axis member combinations is the same list that is used for the non neg rule DQC.IFRS.0080.

Part 2. The second rule takes a list of asset related elements and checks that any values reported for these elements and the axis CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis used with any of the following members is always negative:

  1. AccumulatedImpairmentMember
  2. AccumulatedDepreciationAmortisationAndImpairmentMember
  3. AccumulatedDepreciationAndAmortisationMember

This rule also excludes those facts that have additional dimensions and members that are known to flip the sign of a value. This list of axis members and axis member combinations is the same list that is used for the non neg rule DQC.IFRS.0080.

Problem solved by the rule

The intent of the rule is to identify those facts that have been entered with a positive value when the value in fact should have been a negative amount.

Example rule message

Part 1 DecreaseDueToHarvestBiologicalAssets has a value of 25,000,000 which is more than zero. This element should not have a positive value when used with the EliminationOfIntersegmentAmountsMember.

Period: 2019-01 -01 to 2019-12-31
Dimensions: SegmentConsolidationItemsAxis = EliminationOfIntersegmentAmountsMember
Unit: USD
Decimals: -6

Rule Element ID: 9523
Rule version: 12.0

Part 2 ifrs-full:IntangibleAssetsOtherThanGoodwill has a value of 34,156,000 which is more than zero. This element should not have a positive value when used with the dimensions ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full:AccumulatedDepreciationAndAmortisationMember.

The properties of this ifrs-full:IntangibleAssetsOtherThanGoodwill fact are:

Period: 2017-12-31
Dimensions: ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full:AccumulatedDepreciationAndAmortisationMember
Unit: USD

Rule Element ID: 9524
Rule version: 12.0.0RC1

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.

General message template

Part 1 {$fact1.concept.name} has a value of {$fact1} which is more than zero. This element should not have a positive value when used with the EliminationOfIntersegmentAmountsMember.

The properties of this {$fact1.concept} fact are:

Period: {$fact1.period}
Dimensions: {$fact1.dimensions.join(', ','=')}
Unit: {$fact1.unit}

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

Part 2 {$fact1.concept.name} has a value of {$fact1} which is more than zero. This element should not have a positive value when used with the dimensions {$fact1.dimensions.join(', ','=')}.

The properties of this {$fact1.concept} fact are:

Period: {$fact1.period}
Dimensions: {$fact1.dimensions.join(', ','=')}
Unit: {$fact1.unit}

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
DQC.IFRS.0092.9523 All Non Neg IFRS Elements
DQC.IFRS.0092.9524 Asset Elements

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