The public exposure period concluded Monday, May 7, 2018, and included checks for SEC filings using approved IFRS Taxonomies, as well as updates for the 2018 US GAAP and SEC Reporting Taxonomies. Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC.

The latest approved and public exposure plugin releases are linked at right.

Rules and Guidance Recently Exposed for Comment
Comment period: March 22 - May 7, 2018

DQC_0001-la-v6

Axis with Inappropriate Members – List of Axes

This release includes updates as noted for US GAAP Taxonomy changes. The rule evaluates a company’s extension taxonomy and instance document and flags an error when there is an inappropriate axis/member combination in the extension taxonomy even though there is no fact associated with the axis/member combination in the instance document.


DQC_0006-IFRS

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DEI and Block Tag Date Contexts

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-IFRS

Reversed Calculation

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_0015-V6

1 comment

Negative Values – Additions and Removals

The rule tests whether these elements have a negative value in an XBRL document. Review the file of proposed additions and note the element recommended for removal in this release.


DQC_0033-IFRS

Document Period End Date Context

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


DQC_0036-IFRS

Document Period End Date Context / Fact Value Check

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


DQC_0041-IFRS

Axis with a Default Member that Differs from the Base Taxonomy

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.





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