Rule ID: DQC_0060 - 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

If a given element is used in a filing, then a corresponding element(s) should also be present in the instance. This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.

If a fact value is reported for a given element, then a fact value is expected to be reported for a given matching element. The existence of one element requires that a value is reported for another element(s). This rule checks that the pairs of elements in the list below both appear in the filing.

Problem solved by the rule

This rule identifies where a required disclosure is defined in US-GAAP and it is more appropriate to report the broader element that is a required disclosure rather than the more specific element. This rule helps to eliminate where values are tagged inconsistently across filings either because elements have been selected at the wrong level of granularity or an inappropriate extension has been created.

Example rule message

The element NetCashProvidedByUsedInFinancingActivitiesContinuingOperations has been reported with a value of 12,345,678. However no value has been reported for either the elements CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations OR NetCashProvidedByUsedInFinancingActivities. It is expected that if the element NetCashProvidedByUsedInFinancingActivitiesContinuingOperations is reported then values would be reported for these corresponding elements. If the value of 12,345,678 represents the value of NetCashProvidedByUsedInFinancingActivities then this more general element should be used as it is a required disclosure.

The properties of this us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations fact are:
Period: 2017-12-31
Dimensions: none
Unit: USD
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 element ${ReportedElement.name} has been reported with a value of ${ReportedElement.value}. However no value has been reported for either the element(s) ${DependedntElement} It is expected that if the element ${ReportedElement.name} is reported then values would be reported for these corresponding elements. If the value of ${ReportedElement.value} represents the value of ${GeneralElement.name} then this more general element should be used as it is a required disclosure.

The properties of this ${ReportedElement.name} fact are:
Period: ${ReportedElement.period}
Dimensions: ${ReportedElement.dimensions}
Unit: ${ReportedElement.unit}
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 Reported Element Dependent Element(s) General Element
DQC.US.0060.7495 NetCashProvidedByUsedInFinancingActivitiesContinuingOperations CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInFinancingActivities NetCashProvidedByUsedInFinancingActivities
DQC.US.0060.7496 NetCashProvidedByUsedInInvestingActivitiesContinuingOperations CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInInvestingActivities NetCashProvidedByUsedInInvestingActivities
DQC.US.0060.7497 NetCashProvidedByUsedInOperatingActivitiesContinuingOperations CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInOperatingActivities NetCashProvidedByUsedInOperatingActivities

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