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Scale – Common Stock Outstanding

The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.

Scale – Common Stock Outstanding

The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.

Bank Ratios – Scale Issues

This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.

Dimensional Modeling Guidance – Legal Entities & Consolidation Guidance

This document is intended to add additional explanation to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities. In addition this document identifies DQC rules to ensure that that the practices defined in the FASB implementation guide are implemented.

Invalid Value for Percentage Items (IFRS)

This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.

Invalid Value for Percentage Items (IFRS)

This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.

DQC_0015 List of Elements V3