Releases: DataQualityCommittee/dqc_us_rules
Version 24.0.0RC2 of the Data Quality Committee Rules and Guidance
Guidance for Dividend Disclosure in US GAAP reporting, ten new rules and one updated rule for US GAAP and IFRS taxonomy filers are available for public comment from April 15 through May 31, 2024 - see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.
New Rules:
- Reporting US GAAP Dividend Disclosures in XBRL - FAQ (PDF)
- DQC_178 – Dividend Disclosures in the Statement of Changes in Shareholders Equity - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. The rule is comprised of nine components that help filers to select the correct elements and to tag the values with the appropriate sign.
- DQC_179 – Dividend Event Disclosures - The rule identifies those cases where the filer has used the DividendsAxis inappropriately in the filing. The rule has eight components that check that the filer complies with the DQC Dividend guidance.
- DQC_180 – Dividend Financial Statement Disclosures - The four components of this rule check dividend disclosures in the face of the financial statements. This rule supports the DQC Dividend guidance.
- DQC_181 – Interest Expense Operating and Nonoperating - This rule checks that filers use the correct elements to record interest expense operating and interest expense nonoperating. In the 2024 US-GAAP taxonomy, the FASB added 2 new elements:
InterestExpenseNonoperating
andInterestExpenseOperating
. The definition and label changed for the prior elementInterestExpense
. Two components of this rule help ensure that filers review the usage of the elementInterestExpense
, and replace it with the more specific operating or non-operating element. Applicable only to the 2024 Taxonomy. - DQC_182 – Dimensional Equivalents Using the Meta Taxonomy - This rule overlaps with some of the rules implemented in DQC_0011. This rule will eventually supersede rule DQC_0011. The rule uses the dimensional equivalents defined in the Meta taxonomy and checks that the values reported in a filing are consistent. As the meta taxonomy is updated the rule will take advantage of new relationships to check.
The rule reads the relationship arc http://www.xbrl.org/2021/arcrole/concept-dimensional-equivalent to determine the axis, members and line items equivalent associated with a taxonomy line item. - DQC_183 – Face Financial Statement Location using the Accrual Axis - The rule is intended to ensure that the
StatementOfFinancialPositionLocationActivityAccrualAxis
axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to. - DQC_184 – OCI Reconciliation of Before Tax and Net of Tax OCI - The rule is intended to ensure that the OCI elements have been reported with the correct signage.
- DQC_185 – Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text - The rule checks whether the reconciliation facts are contained within the
ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
in the inline XBRL filing. In 2024, the FASB updated the taxonomy to include Unrecognized Tax Benefit elements to be included in the text block elementScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
. Previously these reconciliation elements were descendants ofSummaryOfIncomeTaxContingenciesTextBlock
. This rule only applies to the 2024 taxonomy. - DQC_186 – Dividend Disclosures in the Components of Equity (IFRS) - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. Three components of the rule check that:
- dividend elements used with the retained earnings member are reported with a positive value,
- dividend line items have been used with the appropriate members of the
ComponentsOfEquityAxis
, and - the concepts
DividendsPaidOrdinarySharesPerShare
andDividendsPaidOtherSharesPerShare
are not used with a redundant class of stock axis.
- DQC_187 – Property Plant and Equipment Calculation - This rule tests that the elements
PropertyPlantAndEquipmentGross
andPropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization
are recorded correctly. Four components of the rule check calculations to determine these elements are recorded consistently.
Updated Rule:
- DQC_0015 – NonNegative Rule (2024 update) - The non negative rules were updated for 2024 elements.
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...24.0.0RC1
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.
Ruleset Map Options
- The current v22 effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v22.0.3-x/rulesetMap.json
- The current v23 approved rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/master/rulesetMap.json
About the DQC Rules Plugin
The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.
Version 23.0.11 of the Data Quality Committee Rules
Eleven new rules and one updated rule for US GAAP and IFRS taxonomy filers were available for public comment from November 15 through December 31, 2023. Members of the Data Quality Committee Approved these rules by email on January 16, 2024.
On March 14, the effective date of filings for this version was amended by the Committee to be filings submitted after May 15, 2024, except for DQC_0171 – ASU 201613 Transition Elements, which will be effective for filings after July 15, 2024.
The minimum required XULE version for using these rules is 23722.
New Rules:
- DQC_0152 – Year List Items Used with Tax Period Axis - This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.
- DQC_0166 – Facts without Hypercubes - This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
- DQC_0167 – Inconsistent Calculation Roots - The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
- DQC_0168 – Tax Reconciliation Calculation - This rule identifies where the filer has not reported a calculation linkbase for the monetary and rate based tax reconciliation in a 10-K or 20-F filing.
- DQC_0169 – Calculation in the Parenthetical Disclosure - This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.
- DQC_0170 – ECD Rule 10b51 Flag Disclosures - This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31. The rule checks if the following 4 flags defined in the ECD taxonomy are missing:
- Rule10b51ArrAdoptedFlag,
- NonRule10b51ArrAdoptedFlag,
- Rule10b51ArrTrmntdFlag,
- NonRule10b51ArrTrmntdFlag
The SEC ECD taxonomy requires that these 4 flags are tagged even if the values are false.
- DQC_0171 – ASU 201613 Transition Elements - This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. Exceptions include:
- FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1,
- FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment,
- ImpairedFinancingReceivableAverageRecordedInvestment,
- ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment,
- HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
- DQC_0172 – Reporting Right of use Assets - The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.
- DQC_0173 – IFRS Transition Elements - This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.
- DQC_0175 – Litigation Settlement Roll Forward Elements - This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account.
- DQC_0176 – US-GAAP Elements used in IFRS Filings - This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
- DQC_0177 – Addition of PEO and Nonpeo Compensation Adjustments - This rule applies to proxy disclosures. This rule identifies where filers have reported an adjustment compensation amount that does not tie to the difference between the total compensation amount (PeoTotalCompAmt, NonPeoNeoAvgTotalCompAmt) and the actual compensation amount paid (PeoActuallyPaidCompAmt, NonPeoNeoAvgCompActuallyPaidAmt).
Updates:
- Fixes to existing rules from v22.0.3-x
- Update to XULE 23722 (23663 minimum required)
- Restructure rule submission forms for IFRS (change directories from _US_ to _IFRS_)
- Update copyright throughout
- Update test cases for public exposure rules as available
- Update ruleset .zip files
- #801 - fix issue with dqc_0166
- #803 - update dqc_0090 to give filers the option to not disclose the reconciliation
- #805 - updates:
- dqc_0118 take into account the decimals of the components
- dqc_0162 exclude tickers containing description of Notes; look at the member value
- dqc_0168 allow an opt out - TaxReconciliationNotRequired
- dqc_0176 handle us-gaap elements dragged in by ECD; handle F1 report
- Added US_GAAP constant to ensure 2020 is compatible with other taxonomies
- #807 - updates to dqc_0013 and dqc_0154
- #809 - update dqc_0170 and compile with XULE 23722
- #810 - updates to dqc_0009, dqc_0043, dqc_0154 and dqc_0170 plus fixes
- #812 - Update dqc_0009, dqc_0043, dqc_0154, dqc_170, dqc_0015 non-negs for UGT 2024, fix namespace for dtr-types, test case for dqc_0015 UGT 2024
- #814 - Update v23 Approved rules effective date (amended to May 16 by Committee vote March 14), update dqc_0004, dqc_0060, dqc_0123, dqc_0126; update dqc_0167 unit tests
- #816 - Update dqc_0159 and dqc_0170; fix typos in Rule Submission forms
- #818 - Update dqc_0159
- #819 - Update dqc_0170
- #822 - Update dqc_0121, dqc_0155, effective date for dqc_0171 (July 15), dqc_0177
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...23.0.11
- since last version of this release 23.0.10...23.0.11
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.
Ruleset Map Options
- The current v22 effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v22.0.3-x/rulesetMap.json
- The current v23 approved rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/master/rulesetMap.json
About the DQC Rules Plugin
The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.
Version 24.0.0RC1 of the Data Quality Committee Rules and Guidance
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...24.0.0RC1
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.10 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...23.0.10
- since last version of this release 23.0.8...23.0.10
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.8 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...23.0.8
- since last version of this release 23.0.7...23.0.8
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.7 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...23.0.7
- since last version of this release 23.0.6...23.0.7
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.6 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...23.0.6
- since last version of this release v23.0.5...23.0.6
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.5 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...v23.0.5 * since last approved release
- since last version of this release v23.0.0-x...v23.0.5
- DQC build 3.0.22782 || xule build 3.0.23722
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.4 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...v23.0.4 * since last approved release
- since last version of this release v23.0.0-x...v23.0.4
- DQC build 3.0.22782 || xule build 3.0.23663
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
Version 23.0.3 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v22.0.3-x...v23.0.3 * since last approved release
- since last version of this release v23.0.0-x...v23.0.3
- DQC build 3.0.22782 || xule build 3.0.23663
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.