Income Tax Authority Axis with Invalid Members

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

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.