Negative Values – Additions and Removals

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 approved rule, on which the Committee is requesting comment.

Additional Non-negative Elements

See file DQC_0015 List of Elements V6 which provides a list of additional elements that should not be negative. The rule tests whether these elements have a negative value in an XBRL document.

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

Non-negative Elements Removed from this Release

• EquityMethodInvestmentSummarizedFinancialInformationMinorityInterest