Rule ID: DQC_0107
Status: Final
Release date: June 29, 2021
Effective date: September 1, 2021
This rule is intended to identify where the text block "Schedule Of Acquired Finite Lived Intangible Assets By Major Class Text Block" is used with the business acquisition axis. This text block is the more general form of the text block "Schedule Of Finite Lived Intangible Assets Acquired As Part Of Business Combination Text Block". This text block is specifically associated with an acquisition. The rule identifies where the text block "Schedule Of Acquired Finite Lived Intangible Assets By Major Class Text Block" is used with a value on the Business Acquisition Axis.
This rule ensures that filers consistently use the text block "Schedule Of Finite Lived Intangible Assets Acquired As Part Of Business Combination Text Block" to describe the finite lived intangible assets associated with an acquisition. This eliminates providing multiple ways to report the same fact. The rule recommends that the more specific element is used. This makes it easier for users of the data to find the disclosures associated with the acquisition. This text block should still be used with the Business Acquisition Axis.
The instance contains a text block using the concept us-gaap:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock with a value of "Example text" which uses the axis BusinessAcquisitionAxis. This axis means that the acquired Intangible assets were acquired as part of a business combination. The filer should use the text block ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock.
The properties of this us-gaap:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock fact are:
Period: 2020-02-01 to 2020-10-31 Dimensions: us-gaap:BusinessAcquisitionAxis=crm:VlocityIncMember Unit: None
RuleElement ID: 9557 Rule version: 15.0.0RC1
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The instance contains a text block using the concept {$invalidTextBlock.concept.name} with a value of {$invalidTextBlock} which uses the axis BusinessAcquisitionAxis. This axis means that the acquired Intangible assets were acquired as part of a business combination. The filer should use the text block ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock.
The properties of this {$invalidTextBlock.concept.name} fact are:
Period: {$invalidTextBlock.period} Dimensions: {$invalidTextBlock.dimensions.join(', ','=')} Unit: {$invalidTextBlock.unit}\n
Rule Element ID: {$rule_id} Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Elements |
|---|---|
| DQC.US.0107.9557 | ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock |
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