Rule ID: dqc_0185 for US GAAP - comment period closes May 31, 2024.
View: as part of public exposure version v24/docs/DQ

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 reconciliation 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.

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

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

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