Rule ID: DQC_0194 Status: Approved
Release date: February 28, 2025
Effective date: April 15, 2025

The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis. The rule applies the non negative rule exceptions that allows negative values to be used for members that represent adjustments, axis that support negative values and member axis combinations that can result in negative values.

The purpose of the rule is to identify those cases where filers have used an incorrect sign. This can occur when the movement is a debit and the filer enters it as a negative amount. The standard non negative rule does not run when the StatementEquityComponentsAxis is used with members on this axis. This rule is designed to catch those cases where the filer has entered a negative value for a movement in shareholders equity concepts.

The concept CommonStockSharesOutstanding with a value of -1000 which is less than zero. This element should not have a negative value when used with the common stock [Member]. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label.

Rule Element ID: 10621 Rule version: 26.0.0

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

© Copyright 2016 - 2025 XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.