The rule identifies the balance type of the elements in the calculation linkbase that are children of the operating cash flow elements in the US GAAP taxonomy, specifically the elements NetCashProvidedByUsedInOperatingActivities or NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and determines whether their effective calculation weights are accurate. The effective calculation weight is the calculation weight of the child element relative to operating cash flow element irrespective of the level the child element exists at in the calculation hierarchy.
The most-recent public exposure period completed September 5. Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC.
The latest approved plugin version is linked at right. NOTE: this plugin does NOT include reference implementation code for rules related to Statement of Cash Flows Guidance (comment period closed September 5).
Public comment period closed Tuesday, September 5, 2017:
This rule tests whether a presentation child element of IncomeStatementAbstract and StatementOfStockholdersEquityAbstract from the US-GAAP taxonomy is used as a child of any of the following elements in the company’s calculation linkbase:
This rule identifies the calculation children of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation children of a second element used in the company’s extension calculation linkbase. The rule creates a set of elements from the US GAAP taxonomy and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation children in the company’s extension filing.
This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept.
This rule tests whether the descendants of both the elements NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and NetCashProvidedByUsedInOperatingActivities in the companies extension taxonomy have no value defined for the balance attribute.
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.
This rule identifies when a single calculation tree has not been used to represent the increase or decrease in cash for the period.
This rule evaluates whether the following elements are not represented as after tax items:
This rule identifies facts with a given axis and member that cannot be tagged with a value irrespective of the line item used.
The FASB has defined certain members that cannot be included on an axis. This rule checks that a defined list of member axis combinations do not appear in the company’s extension taxonomy.
The FASB has defined certain dimensions that cannot be included with a table. This rule checks that a defined list of table axis combinations do not appear in the company’s extension taxonomy.
The FASB has defined certain situations where a member or multiple members must used with an axis. This rule defines the axis and the member or members that must be present.
This rule identifies filings where at least one element in a list defined by the rule does not appear in the cash flow presentation trees defined by the filer for the cash flow statement.
This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.
This rule is intended to identify cases where a company’s cash flow includes discontinued operations as a summation-child to the periodic change in cash and cash equivalents (summation-parent), but the calculation tree does not include continuing operations as a summation-child.
This rule identifies those cases where the filer has reported a cash flow statement but has not reported a value for the change in cash. This rule detects where an incorrect element, an inappropriate extension, an inappropriate dimension or a missing value has been used to represent the change in cash for the period.
This rule identifies those cases where the filer has included the element InterestPaid as a presentation linkbase descendant of the element SupplementalCashFlowInformationAbstract but has not included the element InterestPaidNet as a presentation linkbase descendant of the element SupplementalCashFlowInformationAbstract.
This document is intended to provide guidance on structuring and tagging the cash flow statement using the US GAAP Financial Reporting Taxonomy. The cash flow statement in the US GAAP taxonomy is structured as a cash T account. All elements that represent cash receipts and cash inflows, are defined as debit items to mirror inflows into a cash T account. All elements that represent cash outflows are represented as credits.