| Term: | ImputeTypeRule |
| Label: | Impute Type Rule |
| Key: | 24 |
| Category: | Type of Rule (Assertion) |
| Description: | An impute rule is a rule that explains how to derive facts that have not been explicitly reported based on other facts that have been reported or which have been derived from other reported information. |
| Commentary: | An impute rule or a deduction is an IF. . .THEN statement that has a precondition that is used to derive information from other information that already exists. For example, if 'Assets' was explicitly reported and 'Current Assets' was explicitly reported; but 'Noncurrent Assets' was NOT REPORTED and the rule 'Assets = Current Assets + Noncurrent Assets' exists; THEN the value of Noncurrent Assets can be 'imputed' or 'derived' using the two reported facts and the rule. Note that impute rules are UNIVERSAL to a specific reporting style. Impute rules are represented using XBRL Formula. |
| Technical Example: | https://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/fac/Rules_Impute/ImputeRule-4-BS-Impute-04-formula.xml |
| Human Readable Example: | |
| Additional Information: | https://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf |
| Status: | OK |
| Image: | |