Axis with Inappropriate Members
Current rule version: v3.3.1 (May 17, 2017)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.
Current plugin version: 3.6.0 released June, 2017
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 60 day 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
DQC_0004
Element Values Are Equal
Current rule version: v1.0.0Assets equal liabilities plus shareholders’ equity.
DQC_0005
Context Dates After Period End Date
Current rule version: v2.1.0 (Oct 20, 2016)Dates that end after reporting period end dates are limited to subsequent events, forecasts and Entity Common Stock, Shares Outstanding.
DQC_0006
DEI and Block Tag Date Contexts
Current rule version: v1.0.0Document 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_0009
Element A must be less than or equal to Element B
Current rule version: v1.0.0Value 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_0013
Negative Values with Dependence
Current rule version: v2.0.0The 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
Negative Values with No Dimensions
Current rule version: v2.0.0The 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
Negative Values
Current rule version: v3.6.0 (Jun 8, 2017)Elements that should not be reported with negative values. Documentation includes a list of elements tested.
DQC_0018
Deprecated Element is Used in the Filing
Current rule version: v3.4.0 (May 26, 2017)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
Document Period End Date Context
Current rule version: v3.2.1 (May 8, 2017)Document and entity information dates should match the document period end date.
DQC_0036
Document Period End Date Context / Fact Value Check
Current rule version: v2.0.0The document period end date should match the date tagged with the document period end date element.
DQC_0041
Axis with a Default Member that Differs from the US GAAP Taxonomy
Current rule version: v3.5.0 (Jun 6, 2017)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 US GAAP Taxonomy for a given axis in their extension taxonomy.
Guidance - Tagging
Guidance on Tagging Axis and Members Using the US GAAP Taxonomy
Current rule version: master/gui (Nov 29, 2016)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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