Income Tax Authority Axis with Invalid Members

Rule ID: DQC_0203 Status: Removed after Public Review
Effective date: TBD

Rule Function

Purpose:

The rule checks that filers do not report values using the DomesticCountryMember 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 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

The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.

Income Tax Authority Axis with Invalid Members

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Income Tax Authority Axis with Invalid Members

Rule Function

Problem Solved by the Rule

Example Rule Message

Rule element ID index

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