Rule ID: DQC.US.0233.10926, DQC.US.0233.10927
Public Exposure May 6 - June 20, 2026 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC.US.0233 is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember. Using ScenarioAdjustmentMember for this purpose is inconsistent with taxonomy guidance and reduces the comparability and machine-readability of the filing.

Conditions:

The rule consists of two assertions:

Rule 10926 — Flags any fact that is tagged with all of the following:

• srt:StatementScenarioAxis = ScenarioAdjustmentMember
• Any member on AdjustmentsForNewAccountingPronouncementsAxis

Rule 10927 — Flags any fact where:

• The concept is AccountingStandardsUpdateExtensibleList
• The fact is tagged with srt:StatementScenarioAxis = ScenarioAdjustmentMember

Both assertions apply regardless of the period or reporting entity.

This rule addresses the incorrect tagging practice of using ScenarioAdjustmentMember on the srt:StatementScenarioAxis to represent adjustments associated with newly adopted accounting standards. The US GAAP taxonomy provides specific members for this purpose — CumulativeEffectPeriodOfAdoptionAdjustmentMember and RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember — and use of ScenarioAdjustmentMember in this context is not consistent with taxonomy intent. Incorrect member selection can cause data aggregation errors at downstream consumers and make it harder to identify and compare ASU adoption impacts across filers.

Rule 10926:

The filer has reported a fact value for the concept us-gaap:SomeBalanceSheetConcept of 500000 with the scenario of ScenarioAdjustmentMember and a dimension of AdjustmentsForNewAccountingPronouncementsAxis. Adjustments relating to accounting standard updates should use standard Cumulative Effect, Period of Adoption, Adjustment [Member] or Revision of Prior Period, Accounting Standards Update, Adjustment [Member], as opposed to the scenario of ScenarioAdjustmentMember.

Rule Element Id: 10926
Rule version: 29.0.0RC1

Rule 10927:

The filer has reported a fact value for the concept AccountingStandardsUpdateExtensibleList of {value} with the scenario of ScenarioAdjustmentMember. Adjustments relating to accounting standard updates should use standard Cumulative Effect, Period of Adoption, Adjustment [Member] or Revision of Prior Period, Accounting Standards Update, Adjustment [Member], as opposed to the scenario of ScenarioAdjustmentMember.

Rule Element Id: 10927
Rule version: 29.0.0RC1

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

Rule 10926 retrieves any non-nil fact that has both srt:StatementScenarioAxis = ScenarioAdjustmentMember and any value on AdjustmentsForNewAccountingPronouncementsAxis. If such a fact exists the rule evaluates as satisfied (error). The check is concept-agnostic — any concept tagged with this combination of dimensions will trigger the error.

Rule 10927 retrieves any non-nil fact for the concept AccountingStandardsUpdateExtensibleList that also carries srt:StatementScenarioAxis = ScenarioAdjustmentMember. Because AccountingStandardsUpdateExtensibleList is specifically intended to identify the accounting standard update being adopted, its presence alongside ScenarioAdjustmentMember indicates the filer is using the scenario axis rather than the adoption-period members.

The rule exists in the 2024, 2025, and 2026 US GAAP taxonomy versions.

© Copyright 2017 - 2026 XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.