Rule ID: DQC_0041
Status: Final Initial release date for US GAAP filings: September 29, 2016
Effective date for US GAAP filings: January 1, 2017
Effective date for IFRS filings: June 29, 2018

This rule evaluates whether the dimension default is associated with a given axis in the company's extension taxonomy.  Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.

When using an IFRS taxonomy, the axis ContinuingAndDiscontinuedOperationsAxis is not checked to determine if the default domain was changed.¹

This issue is addressed in Question E.16 (Updated 02/05/2013) (formerly Question 38) of the SEC Staff Interpretations and FAQs Related to Interactive Data Disclosure.

Specifically this guidance states "In addition, filers should also avoid creating new domains or changing default member elements for pre-defined dimensions."

Users of the data do not expect that the default member will be changed and assume that any value reported with an axis has the same default member across all filers.  For example, if a company reports a value of Revenues with no dimensions it is assumed that this represents revenues of the consolidated entity.  However, if the company changed the default member of the Legal Entity axis to the parent company member then every value without a dimension would represent the parent company and not the revenue of the consolidated entity.  

The dimension default defined for the axis in the base taxonomy should not be changed in a company extension taxonomy. The default for the DebtInstrumentAxis in the base taxonomy is DebtInstrumentNameDomain, but the default has been replaced with DebtInstrumentDomain.
Rule version: 1.0

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.

The dimension default defined for the axis in the base taxonomy should not be changed in a company extension taxonomy. The default for the ${axis_name} in the base taxonomy is ${axis_default_name}, but the default has been replaced with ${def_name}.
Rule version: 1.0

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

Updated to support 2017 US GAAP Financial Reporting Taxonomy (June, 2017)

1 The IFRS taxonomy was changed to allow a different default from prior years and companies were permitted to use a different default member.

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