DQC_0133
Approved
Jun 29, 2022

Equity Method Investment Reporting

The purpose of the rule is to ensure that filers consistently report Equity Method Investment (EMI) data. This rule has three components to help filers to ensure that they are consistent with the guidance issued by the FASB “Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities”.


DQC_0133
Public ReviewPublic Review Ended
May 31, 2022

Equity Method Investment Reporting

The purpose of the rule is to ensure that filers consistently report Equity Method Investment (EMI) data. This rule has three components to help filers to ensure that they are consistent with the guidance issued by the FASB “Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities”.


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.


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Sample API Queries

Try these in your RESTful interface or add them to the ‘Config’ tab of your copy of the XBRL Spreadsheet (Google Sheet linked at right): Description Query string Filing Results page queries /report/search?fields=report.id,report.entity-name,report.filing-date,report.base-taxonomy,report.document-type,report.accession,entity.ticker,report.sic-code,entity.cik,report.entry-type,report.period-end,report.sec-url,report.checks-run,report.accepted-timestamp.sort(DESC),report.limit(20),report.offset(0) and /assertion/search?fields=assertion.severity,assertion.type,assertion.code,assertion.detail,report.id,report.filing-date,assertion.effective_date&assertion.source=DQC&report.id={list-of-report-ids}* * returned from /report query Center for Data Quality Software Certification page query /assertion/search?assertion.source=DQC&fields=report.accession,entity.*,report.document-type,report.filing-date.sort(DESC),assertion.code,assertion.type, assertion.detail,assertion.offset(260000),assertion.limit(1) Line items in Apple’s 2018 […more]


DQC_0078
Public Review Ended
Sep 10, 2018

Ownership Interest With No Ownership Axis

This rule identifies those cases where the ownership interest elements are not used with the ownership axis. This rule is intended to ensure that filers follow the implementation guidance defined in the Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities guide published by the FASB.


DQC_0170
Approved
Jan 16, 2024

ECD Rule 10b51 Flag Disclosures

This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31.


DQC_0173
Approved
Jan 16, 2024

IFRS Transition Elements

This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.


DQC_0176
Approved
Jan 16, 2024

US-GAAP Elements used in IFRS Filings

This rule identifies where filers have reported a US-GAAP element in an IFRS filing.


DQC_0170
Public ReviewPublic Review Ended
Dec 31, 2023

ECD Rule 10b51 Flag Disclosures

This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31.