Rule ID: DQC_0078 - 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 ownership interest elements have been used with the following axis :

  • OwnershipAxis

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

  • ManagingMemberOrGeneralPartnerOwnershipInterest
  • MinorityInterestOwnershipPercentageByParent
  • MinorityInterestOwnershipPercentageByNoncontrollingOwners
  • SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
  • LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest

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

Problem solved by the rule

This rule identifies those cases where the ownership interest elements are not used with the ownership axis. Without this axis these elements have no meaning, as the user will know what entity an interest is actually owned in. This rule is intended to ensure that filers follow the implementation guidance defined in the Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities guide published by the FASB.

Example rule message

The filer has reported a value for the element us-gaap:MinorityInterestOwnershipPercentageByParent with a value of 0.979 without using the axis OwnershipAxis. This axis must be used when reporting a value for us-gaap:MinorityInterestOwnershipPercentageByParent. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this us-gaap:MinorityInterestOwnershipPercentageByParent fact are:
Period: 2017-09-30
Dimensions: dei:LegalEntityAxis=atge:AdtalemGlobalEducationIncMember
Unit: pure

Rule Element Id: 7655
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 the element {$own_int.concept} with a value of {$own_int} without using the axis OwnershipAxis. This axis must be used when reporting a value for {$own_int.concept}. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

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

Rule Element Id: 7655
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.0078.7655 OwnershipAxis

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