Rule ID: DQC_0046 - this public exposure version was available for comment until September 5, 2017.
View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.


Rule function

This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept. The rule can specify the depth of the calculation tree that is processed. The rule is processed based on the following 3 pieces of data provided to the rule:

Parameters Description
Parent Element Parent concept from which a set of descendant concepts are derived. The parent concept is not included in the list of descendants.
Descendant Element The concept to identify in the set of descendant concepts
Level The level parameter is defined as part of the rule and must be defined as a number greater than 0. In addition the level parameter can have a value of “inf”. The level parameter defines the number of calculation levels the processor should descend. If the value is “inf”, that means it must test all descendants in the tree. If the value is 1, it would test a set of child concepts.

Errors should be returned for each instance where the defined element is a descendant of the parent element in the calculation linkbase, and not for every occurrence of the facts. For example, a single error will be returned if the calculation is incorrect (i.e., the element is a descendant of the parent element) and neither fact value is reported in the instance document.

Problem solved by the rule

This rule identifies where inappropriate calculation children have been included in the total of another element. An example of this is where the concept NetCashProvidedByUsedInContinuingOperations defined in the companies extension taxonomy includes the concept EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations as a summation-child.

Example rule message

In the company’s extension taxonomy the concept Net Cash Provided By Used In Continuing Operations includes Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations as a summation-child. The concept Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations should not appear as a descendant of Net Cash Provided By Used In Continuing Operations.

Rule version : 5.0

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

In the company’s extension taxonomy the concept ${parentElement.name} includes ${childElement.name} as a summation-child. The concept ${childElement.name} should not appear as a descendant of ${parentElement.name}

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 Parent Element Descendant Element(s) Level
DQC.US.0046.6839 NetCashProvidedByUsedInContinuingOperations EffectOfExchangeRateOnCashAndCashEquivalents inf
DQC.US.0046.6840 NetCashProvidedByUsedInContinuingOperations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations inf
DQC.US.0046.6841 NetCashProvidedByUsedInContinuingOperations EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents inf
DQC.US.0046.6842 CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect EffectOfExchangeRateOnCashAndCashEquivalents inf
DQC.US.0046.7480 NetCashProvidedByUsedInDiscontinuedOperations EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations inf

View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.