Rule ID: General feedback for US GAAP - this public exposure version was available for comment until August 31, 2016. || Return to summary page.
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Data Quality Rules
Approved Guidance
- Dimensional Modeling Guidance – Legal Entities & Consolidation
Approved: Nov 2018 - Investment Guidance FAQ
Approved: Sep 2022 - Reporting US GAAP Dividend Disclosures in XBRL – FAQ
Approved: Jun 2024 - Revenue Guidance
Approved: Oct 2018 || Last update: Aug 2020 - Statement of Cash Flows Guidance
Approved: Oct 2017 - Tagging Axis and Members Using the IFRS Taxonomy
Approved: Dec 2020 - Tagging Axis and Members Using the US GAAP Taxonomy Guidance
Approved: Sep 2016 || Last update: Nov 2016
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
Public Exposure of Validation Rules & Guidance
- Income Tax Authority Axis with Invalid Members (DQC_0203) Comments due May 31
- Invalid Axis used for Tangible and Intangible Assets (DQC_0204) Comments due May 31
- Invalid Member used on Balance Sheet Location Axis (DQC_0205) Comments due May 31
- Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis (DQC_0206) Comments due May 31
- Invalid Subtotals in Schedule of Investments (DQC_0207) Comments due May 31
- Subtotals match Extensible Enumerations in the Schedule of Investments (DQC_0208) Comments due May 31
- Missing Extensible Enumeration Elements on the Schedule of Investments (DQC_0209) Comments due May 31
- Missing Investment Identifier Axis (DQC_0210) Comments due May 31
Latest Rules (works with Arelle)
- Approved Rules (v26.0.9)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v27.0.0RC2)
includes Approved Rules
Test cases, documentation & scripts
(Travis CI) - Rules Dev Team workspace
Developer Resources
- DQC Rules Validator (part of the XULE plugin for Arelle)
- XULE Editor extension for Visual Studio Code (What is XULE?)
- DQC Reference Implementation Code
Travis CI status - - Global Rule Logic
I agree with the previous comment “Please consider adding an extension member for the Consolidation Axis that includes eliminations, the corporate segment, and other operating segments that are not material to present separately (i.e. OtherAndIntersegmentEliminationsMember). None of the suggested members encompass all three of these items.”
The use of one of the suggestions without the ‘other’ would not accurately describe what our disclosure represents. Further, each of the components (i.e. corporate, other immaterial operating segments, and intersegment eliminations) is equally represented in the total amount being disclosed. The suggested extension would be a combination of us-gaap elements CorporateAndOtherMember and IntersegmentEliminationMember.