DQC_0048-v9
Public Review Ended
Jun 15, 2019

Required Calculation Parent Element in the Cash Flow Statement

This rule identifies filings where at least one element in a defined list does not appear as a root node in any cash flow calculation trees defined by the filer. The rule identifies a cash flow calculation tree (extended link role) by assuming the same role is used for the presentation tree.

On April 23, 2019 the Committee approved exposing DQC.US.0048.9294 for public comment as described in the table.


DQC_0046-v9
Public Review Ended
Jun 15, 2019

Inappropriate Calculation Descendant

This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept.

On April 23, 2019 the Committee approved exposing DQC.US.0046.9279 for public comment as described in the table.


DQC_0006
Approved
Nov 18, 2015

DEI and Block Tag Date Contexts

Document and entity information, footnotes, tables, and accounting policy concepts must use reporting period dates that are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).

On April 23, 2019, the Committee approved restricting the rule to exclude S1, S2 and S3 style reports, as noted.


Quality Rule Processing 2021

Awarded to: individuals from public companies who have processed at least one quarterly or annual financial report against the Data Quality Committee’s Approved Rules using an XBRL US service, or XBRL US Members using a Center for Data Quality Certified tool or service on behalf of clients.


Quality Rule Processing 2020

Awarded to: individuals from public companies who have processed at least one quarterly or annual financial report against the Data Quality Committee’s Approved Rules using an XBRL US service, or XBRL US Members using a Center for Data Quality Certified tool or service on behalf of clients.


Quality Rule Processing 2019

Awarded to: individuals from public companies who have processed at least one quarterly financial report against the Data Quality Committee’s Approved Rules using an XBRL US service, or XBRL US Members using a Center for Data Quality Certified tool or service on behalf of clients.


Quality Rule Processing 2018

Awarded to: individuals from public companies who have processed at least one quarterly financial report against the Data Quality Committee’s Approved Rules using an XBRL US service, or XBRL US Members using a Center for Data Quality Certified tool or service on behalf of clients.


DQC_0015-V6
Public Review Ended
May 7, 2018

Negative Values – Additions and Removals

The rule tests whether these elements have a negative value in an XBRL document. Review the file of proposed additions and note the element recommended for removal in this release.


Quality Rule Development v4

Awarded to XBRL US Members who collaborated in the Center for Data Quality to research and propose rules to the Data Quality Committee for Version 4 of Approved Rules & Guidance.


DQC_0015-V4
Public Review Ended
Aug 15, 2017

Negative Values – Additions to Existing Rule

Additional elements added.