Axis with Inappropriate Members – List of Axes

Rule function

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.

Changes in this version:

• Updated for the 2017 and 2016 rule set to allow an extension for the element FairValueInputsLevel12And3Member as this was added to the 2018 taxonomy.
• ConsolidatedEntitiesMember and EquityMethodInvesteeMember were on the legal entities axis for the 2017 taxonomy. These now will generate errors as they are no longer in the US GAAP taxonomy as children of the Legal Entity Axis.
• Extension element OperatingSegmentsExcludingIntersegmentEliminationMember has been added to the ConsolidationItemsAxis on 2016, 2017 & 2018 taxonomies as an allowable extension to capture the situation where you have a total of operating segments prior to intercompany elimination and reconciling differences.