Rule ID: DQC_0055 - 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

In a number of cases the US GAAP taxonomy defines members that are intended to be used for organizational purposes on an axis. These members allow children to be grouped under the member. The FASB has defined certain situations where a member or multiple members must used with an axis. If the member or combination of members is not used then an error results.  This rule defines the axis and the member or members that must be present.

This rule checks whether either the Domestic Plan Member or Foreign Plan Member or both are used on the the RetirementPlanSponsorLocationAxis.

Axis Member
Retirement Plan Sponsor Location [Axis] Domestic Plan [Member] OR Foreign Plan [Member]

This rule differs from DQC_0001 because DQC_0001 defines what members are allowed to be used on an axis and reports when inappropriate members are used.  This rule checks that at a minimum specific members are used.

The rule will report a single error when either the DomesticPlanMember OR ForeignPlanMember is not used with the axis in a given presentation linkrole. The rule will create a single error in each role where the condition occurs. If either one of the elements is present then no error will be reported. If only the member RetirementPlanSponsorLocationDomain is associated with the axis then no error will be reported. This rule should be evaluated by navigating the presentation linkbase and not the definition linkbase. The presentation and definition  linkbases are assumed to be the same.

Authoritative reference

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

Problem solved by the rule

The DomesticPlanMember and/or ForeignPlanMember are used on the RetirementPlanSponsorLocationAxis to act as a parent member for specific countries.  The rule checks that at a minimum one of these members is included. If it is not used, the axis is being used inappropriately.

Example rule message

Neither the  Domestic Plan [Member] NOR Foreign Plan [Member] has been used on the Retirement Plan Sponsor Location [Axis] in the presentation linkbase  http://www.abc.com/20170331/role/statement-note-6-retirement-plan. The FASB requires that either one or both of these members is present on the Retirement Plan Sponsor Location [Axis]. Please review the axis and add one of these members or assess the need to use the Retirement Plan Sponsor Location [Axis].

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

Neither the Domestic Plan [Member] OR Foreign Plan [Member] has been used on the Retirement Plan Sponsor Location [Axis] in the presentation linkbase  {presentationLinkbase.uri}. The FASB requires that either one or both of these members is present on the Retirement Plan Sponsor Location [Axis]. Please review the axis and add one of these members or assess the need to use the Retirement Plan Sponsor Location [Axis].

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 Axis Minimum Member Combination
DQC.US.0055.7493 RetirementPlanSponsorLocationAxis DomesticPlanMember OR ForeignPlanMember

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

Approved Guidance and Validation Rules