Descendants of NonrelatedPartyMember

Rule ID: DQC_0160 for US GAAP - approved August 31, 2023.
View: as part of approved release v22.0.0 || public exposure version & comments.

Rule function

This rule identifies when the filer has defined a member descendant of the element NonrelatedPartyMember. The rule also identifies where the member NonrelatedPartyMember has been used and the sibling member RelatedPartyMember has not been used.

Problem solved by the rule

The rule is intended to ensure that filers use the NonrelatedPartyMember appropriately. This member is used with the RelatedPartyTransactionsByRelatedPartyAxis with the RelatedPartyMember. The rule will identify if inappropriate descendants have been added and when the RelatedPartyMember is not included as a sibling to NonrelatedPartyMember.

Example rule message

Example rule message 1

The filer has reported descendant members of the member NonrelatedPartyMember. This member cannot have any descendants and is only to be used to show the non related party portion of a balance containing related party components. The descendant members are as follows: MyNonRelatedPartyMember.

Rule Element ID: 10082
Rule version: 22.0.0RC1

Example rule message 2

The filer has defined the element NonrelatedPartyMember in the filing and includes the sibling members of MyRelatedPartyMember. When using the member NonrelatedPartyMember the filing must also have the sibling member RelatedPartyMember.

Rule Element ID:10092
Rule version: 22.0.0RC1

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

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

General message template 2

The filer has defined the element NonrelatedPartyMember in the filing and includes the sibling members of {$NonRelatedPartyMemberSiblings.join(, )}. When using the member NonrelatedPartyMember the filing must also have the sibling member RelatedPartyMember.

Rule Element Id:{$rule_id}
Rule version: {$ruleVersion}