Rule ID: DQC_0153 for US GAAP - approved July 6, 2023.
View: as part of approved release v21.0.0 || public exposure version & comments.


Rule function

This rule checks the financial statement disclosures for a hypercube that does not contain all primary items in the disclosure. The rule looks for monetary items that are siblings to the table in the financial statements. Any monetary items not included as primary items of the cube are reported as errors.

Problem solved by the rule

In a limited number of cases filers are reporting tables in the body of the financial statements to report dimensionalized values. This means that the primary items reported in the financial statement are are not included in the table. Users of the data expect the statement table to include the contents of the statement. This practice also means a filer could report multiple tables in a financial statement making it difficult to analyze.

The rule also ensures consistency of filings.

Example rule message

The hypercube us-gaap:StatementTable should not appear in the statement 0000003 – Statement – Consolidated Statements of Earnings and Comprehensive Income with the monetary sibling concepts of us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest, us-gaap:IncomeTaxExpenseBenefit, us-gaap:OtherComprehensiveIncomeLossNetOfTax, us-gaap:ComprehensiveIncomeNetOfTax, us-gaap:NetIncomeLoss. The hypercube should be a child of an abstract concept and should have the primary monetary concepts as decendants.

Rule Element ID: 9879
Rule version: 21.0.0

Message template

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.

General message template

The hypercube {$hypercubeItem} should not appear in the statement {$presNetwork.role.description} with the monetary sibling concepts of {$hypercubeSiblings.join(", ")}. The hypercube should be a child of an abstract concept and should have the primary monetary concepts as decendants.

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 Element
DQC.US.0153.9879 StatementTable

View: as part of approved release v21.0.0 || public exposure version & comments.