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IFRS Non-Positive Items

Rule description

This rule identifies where reports include a positive value for an item that should be negative. The rule consists of two sub components: The first checks that values using the Elimination Of Intersegment Amounts Member have a negative value. The second checks that certain assset-related 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.

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.

Rule description

Part 1

Let non-positive excluded axis/member pairs be the following set of axis/member combinations:

  • CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
    • AccumulatedImpairmentMember
    • AccumulatedDepreciationAmortisationAndImpairmentMember
    • AccumulatedDepreciationAndAmortisationMember
  • RetrospectiveApplicationAndRetrospectiveRestatementAxis
    • IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
    • FinancialEffectOfChangesInAccountingPolicyMember
    • IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
    • IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
    • FinancialEffectOfCorrectionsOfAccountingErrorsMember
  • FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
    • EffectOfTransitionToIFRSsMember
  • RedesignationAxis
    • RedesignatedAmountMember
  • FairValueAsDeemedCostAxis
    • AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
  • DepartureFromRequirementOfIFRSAxis,
    • IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember
  • ComponentsOfEquityAxis
    • TreasurySharesMember
  • TypesOfRisksAxis
    • RiskDiversificationEffectMember
  • AmountsArisingFromInsuranceContractsAxis
    • ReinsurersShareOfAmountArisingFromInsuranceContractsMember
  • NetDefinedBenefitLiabilityAssetAxis
    • PresentValueOfDefinedBenefitObligationMember
    • PlanAssetsMember
    • EffectOfAssetCeilingMember

Let non-positive sub-string exclusions be the following set of strings:

  • adjust
  • consolidat
  • netting
  • reconcili
  • reclass
  • change
  • increasedecreas

Let excluded axes be as defined in DQC0080.

For each fact with a concept in the list of non-negative concepts defined in DQC.IFRS.0080, and a value of EliminationOfIntersegmentAmountsMember for the SegmentConsolidationItemsAxis, the value MUST be less than or equal to zero unless:

  • the fact has a dimension with a non-default value that is in the set of non-positive excluded axis/member pairs; or
  • the fact has a dimension and member that is in the set of excluded axes; or
  • any string in non-positive sub-string exclusions is a case-insensitive substring of the local name of any non-default dimension member applied to the fact.

Part 2

Let asset-related concepts be the list of concepts defined in dqc_0091_ifrs_2019_concepts.csv.

For each fact with a concept in the list of asset-related concepts that has the CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis dimension with one of the following members:

  • AccumulatedImpairmentMember
  • AccumulatedDepreciationAmortisationAndImpairmentMember
  • AccumulatedDepreciationAmortisationAndImpairmentMember

the value MUST be less than or equal to zero unless:

  • the fact has a dimension with a non-default value that is in the set of non-positive excluded axis/member pairs; or
  • the fact has a dimension and member that is in the set of excluded axes; or
  • any string in non-positive sub-string exclusions is a case-insensitive substring of the local name of any non-default dimension member applied to the fact.

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: 16.0

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: 16.0

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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