Income Statement Items used on The Changes in Shareholders Equity

Rule function

The rule checks that the filer has not used income statement items in the Statement of Changes in Equity. The rule identifies income statement items using those items that are inflows and outflows to retained earnings defined in the US-GAAP meta taxonomy. The rule excludes the elements NetIncomeLoss and ProfitLoss from the list of income statement items.

Problem solved by the rule

The purpose of the rule is to identify those cases where filers have used an incorrect element in the roll-forward of stockholders equity.

Example rule message

Revenues has a value of 234,000 and has been used with an inappropriate member on the StatementEquityComponentsAxis. This fact value has been used with the StatementEquityComponentsAxis. This element should not be used to represent movements in equity. Please remove the member from this fact or consider using a different element to represent the movement of Equity.

The properties of this Revenue fact are:
Period: 2022-12-31 to 2023-12-31
Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:CommonStockMember
Unit: USD
Rule Element Id:10634
Rule version: 26.0.0RC1

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.

Rule element ID index

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