Rule ID: General feedback for US GAAP and IFRS - this public exposure version was available for comment until September 17, 2020. || 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
For rule DQC.US.0087.9371 the error message should have the element OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList instead of the element OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList.
For example, the error message currently reads as follows, (and erroneously includes the Current extensible list element):
“[DQC.US.0087.9371] The element us-gaap:OperatingLeaseLiabilityNoncurrent with a value of 756,000,000 has been used in the filing but does not appear in the financial statements of the filing. This disclosure should appear in the face financials unless it is included in another account caption. If this is the case either:
1. The element OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList should be used to identify the account where the Operating Lease liability Noncurrent is included; or
2. The Balance Sheet location axis should be used with two or more account members to identify into which financial statement captions the Operating Lease liability Noncurrent has been apportioned.”