Rule ID: dqc_0182 for US GAAP - comment period closes May 31, 2024.
View: as part of public exposure version v24/docs/DQ

Rule function

This rule uses the Meta taxonomy published by the FASB in 2024 and a XBRL US Copy of the Meta taxonomy for 2023 to determine those concepts that have dimensional equivalents. This rule overlaps with some of the rules implemented in DQC_0011. This rule will eventually supersede rule DQC_0011. The rule uses the dimensional equivalents defined in the Meta taxonomy and checks that the values reported in a filing a consistent. As the meta taxonomy is updated the rule will take advantage of new relationships to check.

The rule reads the relationship arc ‘‘ to determine the axis, members and line items equivalent associated with a taxonomy line item. The rule also determines if the sign has to v=be flipped by looking at the balance of the associated line items. The rule then extracts values for the line items and dimensional equivalents and compares the values. If the values are different the rule reports an error.

Problem solved by the rule

This rule helps to ensure the consistency of dimensional data in the filing.

Example rule message

It is expected that us-gaap:RetainedEarningsAccumulatedDeficit with a value of -102,485,000 should be equal to the dimensionally qualified concept, us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with the axis us-gaap:StatementEquityComponentsAxis and member us-gaap:RetainedEarningsMember with a reported value of -102,978,000 multiplied by 1. This error occurs when the dimensionally qualified fact is not equal to the value input for the non dimensional item.

The properties of this us-gaap:RetainedEarningsAccumulatedDeficit fact are:

Period: 2022-03-31
Unit: USD Decimals of RetainedEarningsAccumulatedDeficit : -3 Decimals of StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest : -3

Rule Element ID: 10160

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.

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.0182.10160 Various

View: as part of public exposure version v24/docs/DQ