Rule ID: DQC_0167 for US GAAP and IFRS - comment period closes December 31, 2023.
View: as part of public exposure version v23/docs/DQ || Return to current approved version.


Rule function

This rule identifies where the filer has multiple root elements in a calculation network that should be under one root element. The rule checks the calculation root elements against the base GAAP taxonomy to determine if the root elements are calculation descendants of each other. The rule checks the Balance Sheet, Income Statement and Statement of Comprehensive Income for inappropriate root elements. This rule operates on the IFRS and US GAAP taxonomies.

Problem solved by the rule

The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.

Example rule message

In the statement 003 – Statement – Condensed Consolidated Statements of Operations (Unaudited) the filer has defined multiple roots calculation elements that do not have a valid calculation tree defined.

The root element IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest has sibling root elements of us-gaap:Revenues, us-gaap:IncomeLossFromContinuingOperations in the filing, which should appear as calculation descendants of IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest. These sibling elements are defined as calculation descendants in the US GAAP taxonomy.

Rule Element ID: 10100
Rule version: 23.0.0RC1

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

In the statement {$calcNetwork.role.description} the filer has defined multiple roots calculation elements that do not have a valid calculation tree defined.
{ $root_string }

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

Test Case Index

Rule Element ID Element
DQC.US.0167.10099 StatementOfFinancialPositionAbstract
DQC.US.0167.10100 IncomeStatementAbstract
DQC.US.0167.10101 StatementOfIncomeAndComprehensiveIncomeAbstract
DQC.IFRS.0167.10105 StatementOfFinancialPositionAbstract
DQC.IFRS.0167.10106 IncomeStatementAbstract
DQC.IFRS.0167.10107 StatementOfComprehensiveIncomeAbstract


View: as part of public exposure version v23/docs/DQ || Return to current approved version.