Add rule specification for 0041.

davidtauriello · May 9, 2022 · b61e72d · b61e72d
1 parent c44ae35
commit b61e72d
Showing 1 changed file with 8 additions and 3 deletions.
diff --git a/docs/DQC_IFRS_0041/DQC_0041.md b/docs/DQC_IFRS_0041/DQC_0041.md
@@ -1,14 +1,19 @@
 # Axis with a Default Member that Differs from the Base Taxonomy  
 
-## Rule function
-This rule evaluates whether the dimension default is associated with a given axis in the company's extension taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.  
+## Rule description
 
-When using an IFRS taxonomy, the axis ContinuingAndDiscontinuedOperationsAxis is not checked to determine if the default domain was changed.<a href="#1"><sup>1</sup></a>
+This rule evaluates whether the dimension default for an axis in the _extension taxonomy_ is the same as the default for that axis in the _extension taxonomy_.  Companies should not change the default member defined in the _base taxonomy_ for a given axis in their _extension taxonomy_. 
 
 ## Problem solved by the rule
+
 Users of the data do not expect that the default member will be changed and assume that any value reported with an axis has the same default member across all filers.  For example, if a company reports a value of Revenues with no dimensions it is assumed that this represents revenues of the consolidated entity.  However, if the company changed the default member of the Legal Entity axis to the parent company member then every value without a dimension would represent the parent company and not the revenue of the consolidated entity.  
 
+## Rule specification
+
+For each `dimension-default` relationship **E** in the _extension taxonomy_, if a `dimension-default` relationship **B** exists in the _base taxonomy_ with the same dimension as its source, then **E** MUST have the same target as **B**.
+
 ## Example rule message
+
 The dimension default defined for the axis in the base taxonomy should not be changed in a company extension taxonomy. The default for the ClassesOfPropertyPlantAndEquipmentAxis in the base taxonomy is DebtInstrumentNameDomain, but the default has been replaced with PropertyPlantAndEquipmentMember.  
 
 Rule version: 16.0