Rule ID: DQC_0148 for US GAAP - comment period closes December 31, 2022.
View: as part of public exposure version v20.0.0RC1


Rule function

This rule checks if OCI items have been included in the calculation of net income. The rule identifies the components of Net Income by getting the calculation descendants of either NetIncomeLoss, ProfitLoss, NetIncomeLossAvailableToCommonStockholdersBasic or NetIncomeLossAvailableToCommonStockholdersDiluted and determining that none of these descendants are an OCI item. OCI items are determined by taking the elements in the calculation extended link roles of the US GAAP taxonomy for other comprehensive income.

Problem solved by the rule

The rule is intended to ensure that filers do not use OCI elements as a component of net income. This helps to prevent filers from selecting an incorrect element.

Example rule message

The company has reported the concept us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax as a descendant of Income Loss in the calculation linkbase of the filing. This element is an OCI item and should not be included as a component of Net Income Loss.

Rule Element ID: 9872
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

The company has reported the concept {$invalidConcept} as a descendant of Income Losss in the calculation linkbase of the filing. This element is an OCI item and should not be included as a component of Net Income Loss.

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.

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID Elements
DQC.US.0148.9872 Varied

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