Login and use the form below to provide general feedback on the public exposure drafts for these rules.
Data Quality Rules
Latest Rules (works with Arelle)
- Approved Rules (v27.0.6)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v28.0.0RC5)
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.”