Rule ID: DQC_0203 US GAAP this public exposure version was available for comment until May 31, 2025.
View: as part of public exposure version v27

Income Tax Authority Axis with Invalid Members

Rule ID: DQC_0203 Status: Public Exposure April 15, 2024 - May 31, 2025 - provide comment at https://xbrl.us/public-review
Public Review Release date: April 15, 2025
Effective date: TBD

Rule Function

Purpose:

The rule checks that filers do not report values using the DomesticCountryMember, ForeignCountryMember with the IncomeTaxAuthorityAxis.

Conditions:

The rule will run on all filing types.

Problem Solved by the Rule

Fact values are not intended to be used in the instance document, for broad categories of domestic or foreign jurisdictions, instead the specific tax jurisdiction is intended to tag the information.

Example Rule Message

The element Assets with a value of 3,125,623 has been used with the axis IncomeTaxAuthorityAxis and the member DomesticCountryMember. The DomesticCountryMember element is not intended to be used in the instance document, instead the specific tax jurisdiction is intended to tag the information.

Concept: Assets Value: 3,125,623 Period: 2024-12-31 Dimensions: IncomeTaxAuthorityAxis = DomesticCountryMember

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.0203.10708 IncomeTaxAuthorityAxis

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

Data Quality Rules

Approved Guidance

Public Exposure of Validation Rules & Guidance

Latest Rules (works with Arelle)

Developer Resources