Rule ID: DQC_0077 - this public exposure version was available for comment until September 10, 2018.
View: as part of public exposure version v7/docs/DQC || Return to summary page.


Rule function

This rule checks if the satisfaction period elements have been used with the following axis :

  • RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis

If the following two elements have reported fact values without the start date axis listed above then an error is produced. The two elements evaluated are :

  • RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod
  • RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1

The first element applies to the 2017 taxonomy and the second element applies to the 2018 taxonomy.

The rule produces an error for every occurance of a fact value using these elements that does not have the start date axis associated with it.

Problem solved by the rule

This rule identifies those cases where the satisfaction period elements are not used with the start date axis. Without this axis these elements have no meaning. This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB.

Example rule message

The filer has reported a value for the element us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod with a value of P10Y without using the axis RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis. This axis must be used when reporting a value for us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod. Please refer to the FASB implementation guide on Revenue from Contracts with Customers on the FASB website.

The properties of this us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod fact are:
Period: 2018-01-01 to 2018-03-31
Dimensions: us-gaap:StatementBusinessSegmentsAxis=abc:GraduateProgramSegmentMember, us-gaap:RangeAxis=us-gaap:MinimumMember
Unit: None

Rule Element Id: 7654
Rule version: 7.0.0

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 filer has reported a value for {$sat_period.concept} with a value of {$sat_period} without using the axis RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis. This axis must be used when reporting a value for {$sat_period.concept}. Please refer to the FASB implementation guide on Revenue from Contracts with Customers on the FASB website.

The properties of this {$sat_period.concept} fact are:
Period: {$sat_period.period}
Dimensions: {$sat_period.dimensions.join(‘, ‘,’=’)}
Unit: {$sat_period.unit}

Rule Element Id: 7654
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 Element
DQC.US.0077.7654 RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis

View: as part of public exposure version v7/docs/DQC || Return to summary page.