Rule ID: DQC_0054 - 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

The FASB has defined certain dimensions that cannot be included with a table. The following table axis combinations are examples of table and axis combinations that should not appear in the company’s extension taxonomy:

Table Axis
ScheduleOfDefinedBenefitPlansDisclosuresTable StatementGeographicalAxis
DefinedContributionPlanTable StatementGeographicalAxis
DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable StatementGeographicalAxis

This rule only reports a single error when the axis appears in the table. It does not report errors for every fact value using the geography axis in the table. The rule uses the definition linkbase to determine the existence of the axis on the table.

Authoritative reference

This is defined in the FASB taxonomy and retirement benefits implementation guide in 2017 and applies to filings using the 2017 taxonomy and subsequent taxonomies.

Problem solved by the rule

The rule helps to ensure that filers comply with the retirements benefit implementation guide and do not use the the geography axis when they meant to use the Retirement Plan Sponsor Location Axis.

Example rule message

The definition linkbase in the extension taxonomy defines the axis Statement Geographical Axis as an axis of  the table Schedule Of Defined Benefit Plans Disclosures [Table]. This axis cannot be used on this table as this axis is expressly prohibited from being used on this table by the 2017 FASB taxonomy and retirement benefits implementation guide.  Consider using the axis Retirement Plan Sponsor Location [Axis] instead.

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

The definition linkbase in the extension taxonomy defines the axis ${axis.label} as an axis of  the table ${table.label}. This axis cannot be used on this table as this axis is expressly prohibited from being used on this table by the 2017 FASB taxonomy and retirement benefits implementation guide. Consider using the axis Retirement Plan Sponsor Location [Axis] instead.

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 Table Axis
DQC.US.0054.7490 ScheduleOfDefinedBenefitPlansDisclosuresTable StatementGeographicalAxis
DQC.US.0054.7491 DefinedContributionPlanTable StatementGeographicalAxis
DQC.US.0054.7492 DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable StatementGeographicalAxis

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