Rule ID: DQC_0216
Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC_0216 is to ensure that filers use the appropriate standard members for the StatementGeographicalAxis, specifically when only two members are present: one representing the United States and one representing non-US regions. The rule checks for cases where an extension member is used alongside the US member, instead of the standard NonUsMember, and for cases where a DomesticMember extension is used. The rule enforces the use of the standard NonUsMember and US from the appropriate taxonomies, promoting consistency and comparability in XBRL filings.

Conditions:

The rule applies to all filings that use the StatementGeographicalAxis (or SegmentGeographicalDomain) in their dimensional structures.

• If, in any role, only two members are defined for the axis/domain and one is the US member, the other must be the standard NonUsMember, not an extension member.
• If a DomesticMember extension is used, the rule checks that the standard US Member is used instead, or that the member is properly defined based on a country in the country taxonomy.

This rule addresses cases where filers create unnecessary or incorrect extension members to represent non-US or domestic regions on the StatementGeographicalAxis. Such practices can lead to inconsistency, confusion, and reduced comparability across filings. By enforcing the use of standard members, the rule ensures clarity and uniformity in the representation of geographical data.

Extension member 'myCompany:OtherMember' is used on StatementGeographicalAxis in the role 'http://www.xbrl.org/2024/role/StatementGeographical' with the member representing the US. Because there are only two members defined, the member NonUsMember should be used instead of the extension member myCompany:OtherMember.

Rule Element Id: 10743
Rule version: 28.0.0RC1

The extension member 'DomesticMember' is used on StatementGeographicalAxis in the role 'http://www.xbrl.org/2024/role/StatementGeographical'. If the domestic member represents the US then the member US from the country taxonomy should be used. If the domestic member is not the US then it should be defined based on a country in the country taxonomy.

Rule Element Id: 10744
Rule version: 28.0.0RC1

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

© Copyright 2017 - 2025 XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.