Mutually Exclusive Elements
This rule identifies if elements associated with the new revenue recognition standards are used in conjunction with elements from the previous revenue recognition standard.
In the current public exposure period of rules and guidance for public company filers, the Data Quality Committee seeks comment on version 7 of the DQC Rules through Monday, September 10, 2018. Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC.
For each rule or guidance item listed below, click the title to review its comprehensive documentation. To post your comments, you will need to login and agree to Terms and Conditions for Public Comments. Comments received can be reviewed without logging in.
When providing feedback about guidance or a rule, please consider the following:
- What is the concern with the proposed rule? Please be as specific as possible and include examples using data submitted to the SEC.
- How should the rule be revised?
- How does the revision to the rule improve the usability of the data?
Use this link for general feedback on all rules and guidance.
Public Exposure of Validation Rules & Guidance - RSS
The comment period ends as noted below for rules and guidance included in each release.
Comments due by Monday, September 10, 2018:
DQC_0067
DQC_0068
Geographical Axis Used with Pension Line Items
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.
DQC_0069
Plan Asset Categories Component Members
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.
- DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryAmount
- DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
DQC_0070
Plan Asset Dimensional Aggregation
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.
DQC_0071
Revenue/Cost Single Member
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.
DQC_0072
Plan Asset Categories Percentage
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.
DQC_0073
Plan Asset Categories Permissible Line Items
This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis.
DQC_0074
Nil Values on Typed Axis
This rule identifies when a nil value has been used inappropriately on the following typed axis: RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis
DQC_0076
Performance Obligations With No Durations
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:
- RevenueRemainingPerformanceObligationPercentage or
- RevenueRemainingPerformanceObligation
with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis then the satisfaction period elements must have associated duration values.
DQC_0077
Satisfaction Period With No Satisfaction Start Date Axis
This rule checks if the satisfaction period elements have been used with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis.
DQC_0075
Revenue Tax Policy
This rule identifies those cases where the inappropriate revenue element is used in conjunction with the tax exclusion policy text block.
DQC_0078
Ownership Interest With No Ownership Axis
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.
Guidance - Legal Entities & Consolidations
Dimensional Modeling Guidance – Legal Entities & Consolidation Guidance
This document is intended to add additional explanation to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities. In addition this document identifies DQC rules to ensure that that the practices defined in the FASB implementation guide are implemented.
Guidance - Revenue Recognition
Revenue Recognition Guidance
This document is intended to add additional explanation to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities. In addition this document identifies DQC rules to ensure that that the practices defined in the FASB implementation guide are implemented.
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