Assets equal liabilities plus shareholders’ equity.
Approximate Public Exposure Periods for DQC Rules and Guidance
Generally, rules are considered for approval within 45 days of Public Exposure, and effective within 90 days of approval.
Rules and Guidance Recently Exposed for Comment
This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions.
Elements that should not be reported with negative values. Documentation includes a list of elements tested.
This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept.
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.
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.