The freely available validation rules below have been approved by the XBRL US Data Quality Committee after considering comments received during public review periods.
The rules can be accessed through XBRL service providers - a number of XBRL US Members have incorporated these rules in their products and are certified to successfully execute the rules.
When approved, each DQC rule for SEC Filers is scheduled with an effective date, 60-90 days after approval. In the period prior to the effective date, filers plan to implement upcoming effective rules. Consequently, the quality of data for approved and not yet effective DQC rules should not be considered. DQC errors identified prior to the effective date do not necessarily imply a defect in the filing. Issues identified prior to the effective date should be reviewed and used only as an information point to provide feedback on the efficacy of the rule. No assessment should be made on compliance with DQC rules prior to this date.
The ESEF rules listed correspond to DQC rules specific to European Securities and Markets Authority regulations and while the logic for the check is consistent with SEC filers, the Rule Submission form linked below may be different. For this reason, the DQC maintains the ESEF documentation in this GitHub repository
When an error is detected by a rule, filers receive detailed information about the error with guidance on how to correct it.
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.
Assets equal liabilities plus shareholders’ equity.
Dates that end after reporting period end dates are limited to subsequent events, forecasts and Entity Common Stock, Shares Outstanding.
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).
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.
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.
This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions.
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.
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.
Elements that should not be reported with negative values. Documentation includes a list of elements tested.
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.
Document and entity information dates should match the document period end date.
The document period end date should match the date tagged with the document period end date element.
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.
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.
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 descendants of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation descendants 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 descendants of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation descendants 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 rule identifies if elements associated with the new revenue recognition standards are used in conjunction with elements from the previous revenue recognition standard.
This rule identifies those cases where the filer has reported the StatementGeographicalAxis in conjunction with a line item in the Compensation Related Costs and Retirement Benefits section of the taxonomy.
This rule identifies those cases where the following elements have not been tagged with appropriate members and values and checks that they are tagged appropriately based on FASB guidance. These two elements must be used in conjunction with the axis DefinedBenefitPlanByPlanAssetCategoriesAxis.
This rule aggregates the values of the Plan Asset categories on the DefinedBenefitPlanByPlanAssetCategoriesAxis. The rule aggregates the values of the members and compares the total to the reported total for the default value of the axis.
This rule identifies if the revenue/cost elements RevenueFromContractWithCustomerIncludingAssessedTax, RevenueFromContractWithCustomerExcludingAssessedTax and CostOfGoodsAndServicesSold have been used with the ProductOrServiceAxis for only one product or service represented by a single member on the product or service axis.
This rule identifies those cases where the element DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryPercentage has not been tagged with appropriate members based on FASB guidance. This element must be used in conjunction with the axis DefinedBenefitPlanByPlanAssetCategoriesAxis.
This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis.
This rule identifies when a nil value has been used inappropriately on the following typed axis: RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis
This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB. The rule identifies those cases where the duration over which the performance obligation will be captured is not reported. If either of the following two elements are reported with a value:
with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis then the satisfaction period elements must have associated duration values.
This rule checks if the satisfaction period elements have been used with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis.
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.
This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies. If an extension member is created that represents a country, a state or a province then an error is produced for every dimension that the member appears on.
The IFRS Taxonomy is designed so that the majority of elements have a positive value. This rule tests whether the values for a given list of elements are negative. The rule does not test elements when a specified member is present which would allow the value to be negative.
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.
This rule addresses the inconsistencies in filing relative to VIE reporting, where the same facts are reported differently within a filing or across filings. This rule highlights if the filer has used one of these VIE elements so that filings can be consistently reported using the ConsolidatedEntitiesAxis.
This rule addresses the inconsistencies in filing relative to VIE reporting, where the same facts are reported differently within a filing or across filings. This rule highlights where a filer has used a different approach to represent the portion of the financial statements that are attributable to the VIE.
This rule addresses inconsistencies in tagging the same element from period to period. The rule flags the following data quality errors:
This rule identifies where the incorrect deferred tax elements have been used between the balance sheet and the notes to the financial statements. The US GAAP taxonomy defines specific elements that should be used in the notes to the financial statements because the tax liabilities and tax assets cannot be netted across tax jurisdictions. The following table shows the correct placement of elements between the face financial statements and the notes to the financial statements.
This rule identifies where filers have used tax elements that are no longer applicable because of changes in the accounting standards related to taxation.
This rule identifies 10-K, 10-K/A and 20-F filings where the filer has operating lease liabilities but has not included those operating lease liabilities in the financial statements. In these cases it is expected that the filer would indicate which financial statement line item the operating lease liability is included in.
This rule identifies filings where the filer has reported the operating lease expense and variable lease expense but not the operating lease cost. A second component of the rule checks that operating lease expense is not included in the calculation of LeaseCost.
This rule identifies where filers have used either OperatingLeaseWeightedAverageRemainingLeaseTerm1 or FinanceLeaseWeightedAverageRemainingLeaseTerm1 with the Range Axis. If these elements are used with any member on the range axis then the rule will flag an error.
This rule identifies 10-K, 10-K/A and 20-F filings where the concept LesseeOperatingLeaseLiabilityPaymentsDue is not equal to the sum of OperatingLeaseLiability and LesseeOperatingLeaseLiabilityUndiscountedExcessAmount. The rule also identifies where the concept FinanceLeaseLiabilityPaymentsDue is not equal to the sum of FinanceLeaseLiability and FinanceLeaseLiabilityUndiscountedExcessAmount. The rule will run if either of the addends appears in the filing.
This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.
The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.
This rule identifies where filers have used a positive value for an item that should be negative. The rule consists of two sub components.
This rule identifies where the values of a durational element for a series of periods of time do not aggregate to the value representing the aggregated period in the instance.
In the 2020 taxonomy, the definition of the maturity schedule elements has changed. The changes in the 2020 taxonomy will require retagging of most subsequent quarterly filings. This rule is intended to check that the changes in the 2020 taxonomy are applied to the instance documents using this taxonomy.
The rule compares the values of the two elements and reports an error if one of the numbers is more than 100 times larger than the other number.
This rule identifies where the element ContractWithCustomerLiabilityRevenueRecognized (Contract with Customer, Liability, Revenue Recognized) is greater than the value of ContractWithCustomerLiability reported in the instance.
This rule identifies where an element is defined in the presentation linkbase of the filing for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income if it is reported separately.
This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.
The rule identifies inappropriate calculation descendants of investing, financing or operating items in the company’s extension filing for the statement of cash flows. This rule identifies the calculation children of investing, financing or operating elements in the calculation linkbase of the IFRS taxonomy and compares the set of elements to the calculation children used in the company’s extension calculation linkbase. The rule creates a set of elements from the IFRS taxonomy (under each category) and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect.
This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension.
This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.
Certain axes in the IFRS taxonomy should only have certain members as shown in the IFRS taxonomy. This rule tests whether these axes have inappropriate members.
Certain axes can have custom or extended (i.e., company specific) members. This rule also tests whether only these axes have custom members and, therefore, limits the use of custom or extended members to those situations where they are appropriate because the member is unique to the filer.
The rule checks if a calculation is defined in any role of the company extension, not just the calculations associated with the roles used to define the presentation linkbase for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income
The rule identifies where the text block “Schedule Of Acquired Finite Lived Intangible Assets By Major Class Text Block” is used with a value on the Business Acquisition Axis.
The rule identifies those facts that are only expected to grow over a reporting period. This rule is intended to identify those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. The rule also identifies any elements that cannot be negative but may increase or decrease over a measurement period. The rule excludes the following elements that meet this category, CapitalExpendituresIncurredButNotYetPaid and ConstructionInProgressExpendituresIncurredButNotYetPaid.
This rule consists of a number of parts that check concentration risks are reported correctly. All of the parts use the line item ConcentrationRiskPercentage1. The correct reporting of concentration risk requires use of multiple dimensions. The Concentration Risk by Benchmark Axis and Concentration Risk by Type Axis are required for all disclosures. A third axis (e.g., Major Customers Axis or Statement Geographical Axis) may be used to disaggregate the data.
This rule identifies where the company has reported the details of a specific acquisition but has not identified the actual acquisition. It also identifies those cases where the aggregate consideration transferred for the reporting period has not been reported using appropriate dates. This rule will flag errors for those cases where the company has not used the Business Acquisition Axis. The rule looks for those cases where the element BusinessCombinationConsiderationTransferred1 has been used with no dimensions but has been reported with a duration period less than the reporting period by 20 days.
This rule is intended to identify those cases where the company reports facts that are expected to include the business acquisition axis. The rule checks a list of line item concepts are reported with the business acquisition axis and a member representing the actual acquisition.
This rule ensures that filers use the correct elements to identify the Gross Payments and the Net Payments for business acquisitions. This rule is intended to identify those cases where the company reports the total “Payments To Acquire Businesses Gross” with an amount that is less than the value of “Payments To Acquire Businesses Net Of Cash Acquired”.
This rule is intended to identify those cases where the company reports the values of Assets acquired and liabilities assumed excluding goodwill, the value of assets acquired and liabilities assumed including goodwill and the value of goodwill. The rule flags an error when the value net of goodwill plus goodwill does not equal the amount including goodwill. This rule will only run on those facts that use the BusinessAcquisitionAxis.
This rule ensures that filers consistently use the same element across durations of time. This rule flags an error for those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. This is based on the list of items that cannot be negative. Of these, the rule only identifies those concepts that are monetary and have a period of a duration.
This rule is intended to identify those cases where the company reports facts that are expected to include the Asset Acquisition Axis. The rule flags an error when specific line item concepts are reported without the Asset Acquisition Axis and a member representing the actual acquisition.
The rule evaluates if the dimensional values reported in the financial statements are equal to the reported sum of these dimensional values. Both the dimensional values and the aggregate value need to be reported in the financial statement. The rule checks a limited amount of axes.
The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.
The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.
This rule is intended to identify those cases where the company uses an extensible list item that refers to a balance sheet line item that does not exist on the balance sheet. The rule checks that the values provided for the following extensible list items are legitimate balance sheet line items that appear in the presentation linkbase of the balance sheet.
This rule is intended to identify those cases where the company reports line items that have been transitioned because of changes in accounting standards. The rule identifies those elements that should no longer be used by the filer.
This rule is intended to identify those cases where the company reports the components of equity or partners capital on the balance sheet. If one of these two dimensions are included as part of the balance sheet then the rule will return an error identifying the number of facts using the axis reported in the balance sheet.
The rule identifies where a company has reported classes of stock but has not indicated if they are common or preferred or treasury components of equity. The rule identifies facts reported using an allowed line items on the class of stock axis without any other dimensions
The rule flags an error when lease liabilities and assets are present but have not been included in the presentation linkbase of the financial statements.
Lease costs can be negative in those cases where the lease is sub leased to another party and the sublease income exceeds the lease cost. This rule identifies those cases where the lease cost is negative and no Sublease Income is reported.
This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.
This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.
The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on specific listed axes.
This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions. In addition, this rule determines if the dimensional value should be the inverse of the same value represented as a line item.
This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.
This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.
This rule identifies when an extension element is used instead of the standard element for OperatingLeaseRightOfUseAssetAmortizationExpense which was added to the 2020 US GAAP taxonomy.
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”.
The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.
The FASB has defined a number of elements that if reported and are not included in the face financial statements, filers need to indicate which financial statement caption the amounts appear (these elements have been identified in the US GAAP taxonomy as extensible enumeration elements). This rule has two components. The first component identifies an error if the company has made a disclosure and has not included the caption where the amount appears in the financial statements. The second reports an error for a fact that includes the Balance Sheet and Income Statement Location axis and does not have an associated extensible enumeration using the same dimensions.
This rule is intended to identify those cases where the company uses an extensible list item that refers to a Balance Sheet or Income Statement line item that does not exist on the referenced Statement. The rule checks that the values provided for the extensible list items defined in the taxonomy are legitimate financial statement line items that appear in the presentation linkbase.
This rule identifies those cases where the company uses the location axes for the balance sheet or the income statement to indicate where a value in the notes appears on the financial statement. This rule identifies those cases where the location axis is used but only a single value appears for a concept and the specific location axis. This rule only checks those facts using either the BalanceSheetLocationAxis or the IncomeStatementLocationAxis.
This rule is intended to identify those cases where the company reports a financial statement but does not include an abstract element that indicates what type of financial statement the role applies to. The ESEF taxonomy requires that each of the following statements use a statement abstract as the root element.
This rule resolves the issue where the capital adequacy ratios are reported with an incorrect scale. It also ensures that filers have used the appropriate elements to report their capital adequacy ratios.
This rule is intended to identify those cases where the company has misused elements in the investment schedule showing the difference in amortized cost and fair value. The rule checks that the investment schedule that shows the difference between amortized cost and fair value is calculated correctly.
The rule ensures that the correct elements are used in the investment schedule. Specifically it ensures that consistent elements are used for including and excluding accrued interest elements in the investment disclosure.
This rule checks that the new typed dimensions to support Business Development Corporation (BDC) filings are defined correctly. The rule checks that each fact is associated with 1 typed dimension. Each fact should using a typed investment dimension, cannot use another explicit dimension. The only exception to the rule is the use of the explicit axis InvestmentCompanyNonconsolidatedSubsidiaryAxis, which was added as part of the BDC taxonomy upgrade.
This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:
This rule checks that extension monetary elements included in the balance sheet, income statement, cash flow statements and shareholders equity statements include a balance attribute. This is important so that data users have some idea what type of element the extension element is. If it is in the balance sheet then a credit is a liability or equity and if it is a debit then it is clear it is some kind of asset, thus allowing reasonable classification.
This rule looks at the presentation linkbase of the cash flow statement and income statement to determine that elements have been presented correctly. The rule has three parts.
This rule identifies incorrect period durations used in the income statement of the 10-K. The rule identifies where a company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year. Although uncommon, this rule is provided to allow filers to detect if this situation has occurred.
This rule identifies when a filer enters a positive value for an element using the elimination member (on the consolidated items access) when it should be negative. The rule uses the same logic as used for the non negative rule (DQC_0015)
This rule identifies if OCI items have been included in the calculation of net income. The rule was updated in version 21 to also identify if net income items are included in OCI.
This rule is intended to ensure that filers use the NoncurrentAssets element appropriately. The element should be used for long-lived assets reported as part of the geographical segment (not a component of the balance sheet). The rule checks that the element is included in the ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable.
This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule.
This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.
This rule identifies monetary items not included as primary items of the financial statement disclosure tables.
This rule checks the tax reconciliation disclosure and flags whether the following elements have been used correctly:
This rule checks that the exchange rate impact on the cash flow statement is calculated correctly. The rule flags when the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect excludes an effect of exchange rate element in its calculation.
This rule identifies when filers create extensions to report basic and diluted amounts as a single element. Basic and diluted amounts are required to be tagged separately.
This rule identifies when filers have reported values for capital adequacy ratios defined in the US GAAP taxonomy that are less than 1 percent.
This rule identifies when filers have defined facts using the RelatedAndNonrelatedPartyStatusAxis and the extensible enumerations associated with this axis. This axis will be deprecated in the 2024 taxonomy.
This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
This rule identifies when the filer has defined a member descendant of the element NonrelatedPartyMember. The rule also identifies where the member NonrelatedPartyMember has been used and the sibling member RelatedPartyMember has not been used.
This rule identifies when the filer has used a single dimension member on one of the axes defined in the rule and that no default value has been reported for the specific concept.
This rule identifies where the filer has used an invalid or inconsistent trading symbol.
This rule identifies where the filer has used the elements PaymentsToAcquirePropertyPlantAndEquipment or PropertyPlantAndEquipmentAdditions in the segment tables ScheduleOfSegmentReportingInformationBySegmentTable, or ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable and has not included the element SegmentExpenditureAdditionToLongLivedAssets in the table.
This rule identifies where the filer has used the various location axis inappropriately. The rule has five components.
This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of “UsefulLifeTermOfLeaseMember”.
This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
This rule identifies where the filer has not reported a calculation linkbase for the monetary and rate based tax reconciliation in a 10-K or 20-F filing.
This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.
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 filings with a document period end date after 2023-12-31.
This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. There are several exceptions.
The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.
This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.
This rule identifies where filers have reported a negative value for the concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1. This value however can be negative if the negative value does not exceed the values of FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment or FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest.
This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account.
This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
This rule applies to proxy disclosures. This rule identifies where filers have reported an adjustment compensation amount that does not tie to the difference between the total compensation amount (PeoTotalCompAmt, NonPeoNeoAvgTotalCompAmt) and the actual compensation amount paid (PeoActuallyPaidCompAmt, NonPeoNeoAvgCompActuallyPaidAmt).
The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. The rule is comprised of nine components that help filers to select the correct elements and to tag the values with the appropriate sign.
The rule identifies those cases where the filer has used the DividendsAxis inappropriately in the filing. The rule has eight components that check that the filer complies with the DQC Dividend guidance.
These rules apply to the reporting of information related to the reporting of dividend disclosures in the face of the financial statements. The purpose of the rules is to get consistency of reporting and to support the DQC Dividend guidance.
These rules apply to the 2024 taxonomy only. The rules are intended to ensure that filers use the correct elements to record interest expense operating and interest expense nonoperating.
This rule overlaps with some of the rules implemented in DQC_0011. This rule will eventually supersede rule DQC_0011. The rule uses the dimensional equivalents defined in the Meta taxonomy and checks that the values reported in a filing are consistent.
The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to.
The rule is intended to ensure that the OCI elements have been reported with the correct signage.
This rule only applies to the 2024 taxonomy. The rule checks whether the reconciliation facts are contained within the ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in the inline XBRL filing.
The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. This rule has three components.
This rule tests that the elements PropertyPlantAndEquipmentGross and PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization are recorded correctly. Four components of the rule check calculations to determine these elements are recorded consistently.
This rule identifies the members used on this axis in the filing and compares the members used to the members defined in the SEC taxonomy. If there are no common members the rule will report an error.
This rule identifies when the filer has used a single dimension member on one of the following axis:
The rule identifies if a single member has been used on the axis and that no default value has been reported for the specific concept.
This rule contains a number of checks to ensure that the form 11-K (EBP) is completed in compliance with the FASB implementation guide.
This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember.
This rule checks if the scale used on monetary amounts reported on the balance sheet is correct.
This rule checks if the DividendMember extension element defined by the filer conforms to the syntax defined in the dividends guidance.
The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis.
The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
The rule checks that the filer has not used income statement items in the Statement of Changes in Equity.
Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
The rule ensures that investment schedules for Business Development Companies (BDC) are completed correctly by checking for the presence of interest rate and maturity dates.
The rule ensures that instant monetary elements are not incorrectly tagged with the Income Statement Location Axis unless they represent future expenses.
The rule checks that private company concepts are not used in public company filings. The elements were added in the US GAAP taxonomy to support SBSEF filings.
The rule checks that companies are reporting cyber disclosures in 10-K and 20-F filings using the Cyber taxonomy.
The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.
The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement.
The purpose of this rule is to ensure that the fair value of investments reported for broader categories (e.g., by industry, geography, or security type) is greater than or equal to the fair value reported for more specific categories that include additional dimensions.
The purpose of Rule DQC_0210 is to ensure that all fact values related to individual investments are tagged with the axis InvestmentIdentifierAxis.
The purpose of Rule DQC_0211 is to ensure that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
The national consortium for
the business reporting standard
Comment
You must be logged in to post a comment.