DQC_0081
Public Review Ended
Jun 15, 2019

Sibling Child Relationships

The purpose of this rule is to identify incorrect calculation relationships defined in the filer taxonomy. These relationships are an indicator that the filer has selected an incorrect element.


DQC_0081
Approved
Jul 15, 2019

Sibling and Child Relationships

The purpose of this rule is to identify incorrect calculation relationships defined in the filer taxonomy. These relationships are an indicator that the filer has selected an incorrect element.


DQC_0001
Public Review Ended
Jan 3, 2020

Axis with Inappropriate Members

Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.


DQC_0001
Approved
Sep 29, 2016

Axis with Inappropriate Members

Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.


DQC_0135
Approved
Jun 29, 2022

Extensible Enumerations for Financial Statement Captions

The FASB has defined a number of elements that if reported and are not included in the face financial statements, filers need to indicate which financial statement caption the amounts appear (these elements have been identified in the US GAAP taxonomy as extensible enumeration elements). This rule has two components. The first component identifies an error if the company has made a disclosure and has not included the caption where the amount appears in the financial statements. The second reports an error for a fact that includes the Balance Sheet and Income Statement Location axis and does not have an associated extensible enumeration using the same dimensions.


DQC_0015
Approved
Nov 18, 2015

Negative Values

This rule is for filings using US GAAP Taxonomies, only.
DQC 0080 Negative Values is for filings using IFRS Taxonomies

Elements that should not be reported with negative values. Documentation includes a list of elements tested.


DQC_0073
Approved
Oct 10, 2018

Plan Asset Categories Permissible Line Items

This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis.


DQC_0073
Public Review Ended
Sep 10, 2018

Plan Asset Categories Permissible Line Items

This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis.


Automation Improves Underwriting Process for Contractors and Sureties

The Hartford demonstrates how a one-time investment in data standards can be used by brokers to streamline their own data processing; and by surety carriers to eliminate the need for manual data entry, improve the credit evaluation process and offer better service to contractor customers.


What can the solar industry learn from the grocery business?

Jonathan Previtali, Vice President, Environmental Finance Group, Wells Fargo and Michelle Savage, Vice President, Communication, XBRL US

In 1974, the first Universal Product Code (UPC) was scanned in Troy, Ohio, automating what had been a manual process for recording sales. The first item scanned was a pack of Wrigley’s chewing gum. The UPC revolutionized the retail grocery business, using technology standards to wring costs out of a process that required the collection of massive amounts of data.