Rule ID: DQC_0145 for US GAAP - comment period closes December 31, 2022.
View: as part of public exposure version v20.0.0RC1


Rule function

This rule checks that the presentation structure of the cash flow statement is indented correctly. The rule checks three aspects of the presentation.

The first aspect of the rule checks that the presentation descendants of the element NetCashProvidedByUsedInFinancingActivitiesAbstract does not include any elements that are descendants of the Investing Activities Abstract, the Operating Activities Abstract or Effect on Exchange Rate Abstract as defined in the US GAAP taxonomy. If any of these items appear as a descendant of Financing Activities, then an error is flagged.

The second aspect of the rule checks that the presentation descendants of the element NetCashProvidedByUsedInInvestingActivitiesAbstract does not include any elements that are descendants of the Financing Activities Abstract, the Operating Activities Abstract or Effect on Exchange Rate Abstract as defined in the US GAAP taxonomy. If any of these items appear as a descendant of Investing Activities, then an error is flagged.

The third aspect of the rule checks that the presentation descendants of the element IncomeStatementAbstract does not include any elements that are descendants of the concept IncreaseDecreaseInOperatingCapitalAbstract as defined in the US GAAP taxonomy. If any of these items appear as a descendant of the IncomeSTatementAbstract concept, then an error is flagged.

Problem solved by the rule

The rule is intended to ensure that filers are building the presentation linkbases correctly. WIth the adoption of inline XBRL, many filers no longer review the SEC renderer. This rule is intended to identify those issues that arise that would not be obvious from looking at the inline filing but would be obvious when looking at the SEC renderer.

The rule has three rule messages depending on the error. The error messages are as follows:

Example rule message

Example rule message 1

The company has reported the concept PaymentsToAcquireIntangibleAssets as a descendant of the presentation concept NetCashProvidedByUsedInFinancingActivitiesAbstract. This concept is not a component of financing activities and should be presented outside of this group in the presentation linkbase.

Rule Element ID: 9867
Rule version: 20.0.0

Example rule message 2

The company has reported the concept ProceedsFromRepaymentsOfCommercialPaper as a descendant of the presentation concept NetCashProvidedByUsedInInvestingActivitiesAbstract. This concept is not a component of investing activities and should be presented outside of this group in the presentation linkbase.

Rule Element ID: 9868
Rule version: 20.0.0

Example rule message 3

The company has reported the concept IncreaseDecreaseInBalancingAccountUtility as a child of the presentation concept IncomeStatementAbstract. This concept is not a component the income statement and should not be presented within the income statement.

Rule Element ID: 9869
Rule version: 20.0.0

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

General message template 1

The company has reported the concept {$invalidConcept} as a descendant of the presentation concept NetCashProvidedByUsedInFinancingActivitiesAbstract. This concept is not a component of financing activities and should be presented outside of this group in the presentation linkbase.

Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}

General message template 2

The company has reported the concept {$invalidConcept} as a descendant of the presentation concept NetCashProvidedByUsedInInvestingActivitiesAbstract. This concept is not a component of investing activities and should be presented outside of this group in the presentation linkbase.

Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}

General message template 3

The company has reported the concept {$invalidConcept} as a child of the presentation concept IncomeStatementAbstract. This concept is not a component of the income statement and should not be presented within the income statement.

Rule Element ID: {$ruleId}
Rule version: {$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 Elements
DQC.US.0145.9867 NetCashProvidedByUsedInFinancingActivitiesAbstract
DQC.US.0145.9868 NetCashProvidedByUsedInInvestingActivitiesAbstract
DQC.US.0145.9869 IncomeStatementAbstract

View: as part of public exposure version v20.0.0RC1