Missing Fact Value for Extensible Enumeration

Rule function

Purpose:

The purpose of Rule DQC_0211 is to ensure that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.

Conditions:

The rule applies to all filings that report extensible enumeration facts indicating the location of a face statement concept (excluding Interest and Penalties concepts, which are not required). If a filer reports a value for the extensible enumeration concept but does not report a corresponding fact value for the related face statement concept, an error will be reported.

Problem solved by the rule

This rule addresses cases where filers provide an extensible enumeration value to indicate where a monetary value should appear on the face of the financial statements, but do not actually report the corresponding monetary value. This can lead to incomplete or misleading disclosures.

Example rule message

The filer has reported an extensible enumeration fact value of OperatingLeaseLeaseIncome using the concept us-gaap:OperatingLeaseIncomeComprehensiveIncomeExtensibleList that indicates the location of where the value for us-gaap:OperatingLeaseLeaseIncome is reported on the face financial statements. If the filer has reported a fact value for us-gaap:OperatingLeaseIncomeComprehensiveIncomeExtensibleList it should also report a fact value for us-gaap:OperatingLeaseLeaseIncome. The extensible enumeration should have the same dimensional values and periods as the fact value. If this monetary value is not reported in the filing, the filer should remove the us-gaap:OperatingLeaseIncomeComprehensiveIncomeExtensibleList value from the filing.

Period: 2022-04-01 to 2022-06-30
Dimensions: srt:ConsolidatedEntitiesAxis=us-gaap:VariableInterestEntityNotPrimaryBeneficiaryMember
Unit: None

Rule Element ID: 10735
Rule version: 27.0.0RC1

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