Current approved plugin version: 6.1.2 (August, 2018)

The XBRL US Data Quality Committee has approved and published validation rules listed below to help public companies detect inconsistencies or errors in their XBRL-formatted financial data.  The rules identify potential errors such as incorrect negative values, improper relationships between elements, and incorrect dates associated with certain data. The Committee approved these rules after considering comments received during a public review period.

The rules are freely available and can be accessed through XBRL service providers whose incorporation of the rules in their software tool has been approved by the XBRL US Center for Data Quality. When the rules identify a potential error, they provide detailed information on the potential error with guidance on how to correct it.

Approved Guidance and Validation Rules - RSS

DQC_0001

Approved:
Sep 29, 2016

Axis with Inappropriate Members

Last updated July, 2018 as part of v6.0.3

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_0004

Approved:
Nov 18, 2015

Element Values Are Equal

Initial release: v1.0.0

Assets equal liabilities plus shareholders’ equity.


DQC_0005

Approved:
Nov 18, 2015

Context Dates After Period End Date

Last updated October, 2016 as part of v2.1.0

Dates that end after reporting period end dates are limited to subsequent events, forecasts and Entity Common Stock, Shares Outstanding.


DQC_0006

Approved:
Nov 18, 2015

IFRS-ready

DEI and Block Tag Date Contexts

Last updated May, 2018 as part of v6.0.0

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).


DQC_0008

Approved:
Jan 1, 2018

IFRS-ready

Reversed Calculation

Last updated May, 2018 as part of v6.0.0

This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the base taxonomy used for the filing.


DQC_0009

Approved:
Nov 18, 2015

Element A must be less than or equal to Element B

Initial release: v1.0.0

Value for element A should be less than or equal to the value for element B. Documentation includes a list of elements where this comparison is tested.


DQC_0011

Approved:
Oct 4, 2017

Dimensional Equivalents

Initial release: v4.0.0

This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions.


DQC_0013

Approved:
Sep 29, 2016

Negative Values with Dependence

Initial release: v2.0.0

The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests that the values for a given list of elements are negative when a precondition is met for another element.


DQC_0014

Approved:
Sep 29, 2016

Negative Values with No Dimensions

Initial release: v2.0.0

The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests that the values for a given list of elements with no dimensions are negative. If the value has a dimension member, then the rule will not fire.


DQC_0015

Approved:
Nov 18, 2015

Negative Values

Last updated May, 2018 as part of v6.0.0

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


DQC_0018

Approved:
Sep 29, 2016

Deprecated Element is Used in the Filing

Last updated May, 2017 as part of v3.4.0

This rule evaluates if the company has used a deprecated element in the filing. The rule specifically checks if a deprecated element is included in the presentation relationship defined in the company’s extension taxonomy. Deprecated elements are determined by taking all children of the “DeprecatedItems” element defined in the presentation tree of the US GAAP taxonomy. Errors are reported for each deprecated element, including errors for each line item with an associcated deprecated member or axis.


DQC_0033

Approved:
Nov 18, 2015

IFRS-ready

Document Period End Date Context

Last updated May, 2018 as part of v6.0.0

Document and entity information dates should match the document period end date.


DQC_0036

Approved:
Nov 18, 2015

IFRS-ready

Document Period End Date Context / Fact Value Check

Last updated May, 2018 as part of v6.0.0

The document period end date should match the date tagged with the document period end date element.


DQC_0041

Approved:
Sep 29, 2016

IFRS-ready

Axis with a Default Member that Differs from the Base Taxonomy

Last updated May, 2018 as part of v6.0.0

This rule evaluates whether the dimension default is associated with a given axis in the company’s extension taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.


DQC_0043

Approved:
Oct 4, 2017

Incorrect Calculation Weights in Operating Cash Flows

Last updated July, 2018 as part of v6.0.2

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.


DQC_0044

Approved:
Oct 4, 2017

Accrual Items used in Investing/Financing Cash flow Reconciliation

Initial release: v5.0.4

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:

  1. NetCashProvidedByUsedInInvestingActivities
  2. NetCashProvidedByUsedInFinancingActivities
  3. NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
  4. NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

DQC_0045

Approved:
Oct 4, 2017

Movement of Concepts between Calculation Trees

Initial release: v5.0.4

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.


DQC_0046

Approved:
Oct 4, 2017

Inappropriate Calculation Descendant

Initial release: v5.0.4

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


DQC_0047

Approved:
Oct 4, 2017

Calculation Descendants with No Balance Type

Initial release: v5.0.4

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.


DQC_0048

Approved:
Oct 4, 2017

Required Calculation Parent Element in the Cash Flow Statement

Last updated May, 2018 as part of v6.0.0

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.


DQC_0049

Approved:
Oct 4, 2017

Single Calculation Tree for Change in Cash Flows

Last updated May, 2018 as part of v6.0.0

This rule identifies when a single calculation tree has not been used to represent the increase or decrease in cash for the period.


DQC_0051

Approved:
Oct 4, 2017

Before Tax Items

Initial release: v5.0.4

This rule evaluates whether the following elements are not represented as after tax items:

  • IncomeLossIncludingPortionAttributableToNoncontrollingInterest
  • IncomeLossAttributableToParent
  • IncomeLossIncludingPortionAttributableToNoncontrollingInterest

DQC_0052

Approved:
Oct 4, 2017

Member Values

Initial release: v5.0.4

This rule identifies facts with a given axis and member that cannot be tagged with a value irrespective of the line item used.


DQC_0053

Approved:
Oct 4, 2017

Excluded Members from an Axis

Initial release: v5.0.4

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.


DQC_0054

Approved:
Oct 4, 2017

Excluded Dimensions from a Table

Initial release: v5.0.4

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.


DQC_0055

Approved:
Oct 4, 2017

Required Member on An Axis

Initial release: v5.0.4

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.


DQC_0057

Approved:
Oct 4, 2017

Cash Flow Opening and Closing Balances

Last updated May, 2018 as part of v6.0.0

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.


DQC_0060

Approved:
Oct 4, 2017

Element Dependence for Specific Elements

Initial release: v5.0.4

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.


DQC_0061

Approved:
Oct 4, 2017

Cash Flow Continuing Operations Elements not Used

Initial release: v5.0.4

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.


DQC_0062

Approved:
Oct 4, 2017

No Fact Value for Change in Cash

Last updated May, 2018 as part of v6.0.0

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.


DQC_0065

Approved:
Oct 4, 2017

Interest Paid Net (Operating) Not on Cash Flow

Last updated May, 2018 as part of v6.0.0

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.


Guidance - Cash Flows

Approved:
Oct 4, 2017

Statement of Cash Flows Guidance

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.


Guidance - Tagging

Approved:
Sep 29, 2016

Guidance on Tagging Axis and Members Using the US GAAP Taxonomy

Certain axes in the US GAAP taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical, e.g., reporting a type of currency as a member on a debt instrument axis. The following guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the US GAAP Taxonomy.



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