From 368f5a26172e727bba68e2ffb9b7466d4eeb0eb3 Mon Sep 17 00:00:00 2001 From: Paul Warren Date: Thu, 5 May 2022 13:24:21 +0100 Subject: [PATCH] Remove reference to dimensional aggregation. --- docs/DQC_IFRS_0102/DQC_0102.md | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/docs/DQC_IFRS_0102/DQC_0102.md b/docs/DQC_IFRS_0102/DQC_0102.md index 187a527519..78a91131ad 100644 --- a/docs/DQC_IFRS_0102/DQC_0102.md +++ b/docs/DQC_IFRS_0102/DQC_0102.md @@ -2,7 +2,7 @@ ## Rule function -This rule tests reported facts for consistency with a number of fundamental accounting relationships, for example, Assets equals Liabilities plus Equity. Where some components of a relationship are not reported directly, a value may be inferred by aggregating across a dimensional breakdown. +This rule tests reported facts for consistency with a number of fundamental accounting relationships, for example, Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension. The table below lists the defined calculations and the components that must be present for the rule to run. If a component is not required and the value is not present it is treated as having a value of zero.