Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text Block

Rule ID: DQC_0185
Status: Final

Release date: June 27, 2024
Effective date: August 31, 2024

Rule Function

In 2024 the FASB updated the taxonomy to include Unrecognized Tax Benefit elements to be included in the text block element ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock. Previously these reconcilation elements were descendants of SummaryOfIncomeTaxContingenciesTextBlock. The rule checks if these elements are included with the ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in the inline XBRL filing. The rule looks at the text block element and determines if the reconciliation facts are contained within the text block fact. This rule only applies to the 2024 taxonomy.

Problem Solved by the Rule

The rule is intended to ensure that the appropriate text block is being used.

Rule Message

Example rule message

The concept UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions with a value of 2,221,000,000 is reported in the disclosure within the text block item SummaryOfIncomeTaxContingenciesTextBlock. The element UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions should be included in the text block disclosure ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock instead.

The properties of this 2,221,000,000 fact are:
Period: 2022-01-01 to 2022-12-31
Dimensions:

Rule Element ID: 10165

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.0185.10165	ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock

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Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text

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Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text Block

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