Rule ID: DQC_0015-V2 for US GAAP - this public exposure version was available for comment until August 31, 2016.
View: as part of public exposure version v2.0.0.RC19 || Return to current approved version.


Rule function

The US GAAP 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.

This rule was initially approved by the Committee on November 18, 2015 – below are additions to the initial release on which the Committee is requesting comment.

Additional Non-negative Elements

See file DQC_0015 List of Elements which includes a list of additional elements that should not be negative. The rule tests whether these elements have a negative value in an XBRL document. The elements are listed in order of most commonly occurring errors.

Please use the General Feedback form to comment on the previously-approved rule, list of elements and/or member exclusions.


View: as part of public exposure version v2.0.0.RC19 || Return to current approved version.

Developer Resources

Approved Validation Rules