Rule ID: DQC_0006 for US GAAP - this public exposure version was available for comment until September 14, 2015. || Return to current approved version.

Rule function

This rule tests that the dates used for certain Document and Entity Information, accounting policy, text block and table text block elements are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).

In general, filings cover quarterly and annual periods in roughly 90 day increments. Due to allowable variations in reporting period length, filing periods may be more or less than the standard increment. The increments tested for each filing period are as follows:

Q1 77 to 119 days
Q2 154 to 204 days
Q3 238 to 287 days
FY 350 to 379 days

The following Document and Entity Information elements are included in this test:

Amendment Description
Amendment Flag
Current Fiscal Year End Date
Document Period End Date
Document Fiscal Year Focus
Document Fiscal Period Focus
Document Type
Entity Registrant Name
Entity Central Index Key
Entity Filer Category

This rule does not test any non numeric items that are not text block, table text block, and accounting policy elements.

Authoritative reference

EDGAR Filer Manual 6.6.1; EDGAR Filer Manual 6.6.2 requires the dates for text blocks, table text blocks, and accounting policy elements must be the current reporting period. This is true even when the information in the text blocks, table text blocks or accounting policies relates to a prior period.

Problem solved by the rule

Filers apply incorrect reporting dates to elements. This error impacts the consumption of the elements because users will extract the data based on the expected reporting date.

Example rule message1

The number of days, 270, in the date range reported for Document Type, 2015-01-01 to 2015-09-30 is not consistent with the Document Fiscal Period Focus value of Q2.

The properties of this dei:DocumentType fact are:

Period: 2015-01-01 to 2015-09-30
Dimensions: none
Unit: none
Rule version: 1.0

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The number of days, ${fact1.period.durationDays},  in the date range reported for ${fact1.label}, ${fact1.period.startDate} to ${fact1.period.endDate} is not consistent with the ${dei:DocumentFiscalPeriodFocus.fact.label} value of ${dei:DocumentFiscalPeriodFocus.fact.value}.

The properties of this ${} fact are:

Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule element ID Element label Element name
DQC_0006.14 Document Fiscal Period Focus DocumentFiscalPeriodFocus

1 Presentation style of rule messages may differ among software implementations of the rules.

|| Return to current approved version.