Rule ID: DQC_0079 - this public exposure version was available for comment until February 1, 2019.
View: as part of public exposure version v8/docs/DQC || Return to current approved version.


Rule function

This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies.

If an extension member is created that represents a country, a state or a province then an error is produced for every dimension that the member appears on.

The rule takes a standard list of known extension errors seen across historical filings and identifies the correct base member to use. This list can be updated as erroneous extension members are identified in filings.

For the US-GAAP taxonomies this rule will not flag an error if the extension member is used on either the IncomeTaxAuthorityNameAxis or the StatementBusinessSegmentsAxis. Extension country or state members used with any other axis will flag a single error.

For the IFRS taxonomies this rule will not flag an error if the extension member is used on the SegmentsAxis. Extension country or state members used with any other axis will flag a single error.

Problem solved by the rule

This rule identifies those cases where the filer has used an extension member when a geographical concept already exists in the related taxonomy set.

The use of standard taxonomy elements enhances comparability across filings. This is especially so when the members represent Countries or States.

Example rule message

UnitedStatesMember is an extension member on the axis StatementGeographicalAxis that was reported in the company extension, but duplicates a concept that exists in the SEC Non-GAAP taxonomies. Consider replacing UnitedStatesMember with the existing taxonomy concept US with the taxonomy namespace country.

Rule Element Id:7657
Rule version:8.0.0

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

{$duplicate_concept} is an extension member on the axis {$dim_names_set.join(’, ‘)} that was reported in the extension taxonomy, but duplicates a concept that exists in the SEC Non-GAAP taxonomies. Consider replacing {$duplicate_concept} with the existing taxonomy concept {$replacement.local-name} with the taxonomy namespace {$replacement.namespace-uri}.

Rule Element Id:7657
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.0079.7657 Extension Members
DQC.IFRS.0079.7657 Extension Members

View: as part of public exposure version v8/docs/DQC || Return to current approved version.