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Rule ID: DQC_0060
Status: Final
Release date: October 4, 2017
Effective date: June 1, 2018
If a given element is used in a filing, then a corresponding element(s) should also be present in the instance. This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.
If a fact value is reported for a given element, then a fact value is expected to be reported for a given matching element. The existence of one element requires that a value is reported for another element(s). This rule checks that the pairs of elements in the list below both appear in the filing.
This rule identifies where a required disclosure is defined in US-GAAP and it is more appropriate to report the broader element that is a required disclosure rather than the more specific element. This rule helps to eliminate where values are tagged inconsistently across filings either because elements have been selected at the wrong level of granularity or an inappropriate extension has been created.
The element NetCashProvidedByUsedInFinancingActivitiesContinuingOperations has been reported with a value of 12,345,678. However no value has been reported for either the elements CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations OR NetCashProvidedByUsedInFinancingActivities. It is expected that if the element NetCashProvidedByUsedInFinancingActivitiesContinuingOperations is reported then values would be reported for these corresponding elements. If the value of 12,345,678 represents the value of NetCashProvidedByUsedInFinancingActivities then this more general element should be used as it is a required disclosure.
The properties of this us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations fact are:
Period: 2017-12-31
Dimensions: none
Unit: USD
Rule version: 5.0
The Global Rule Logic document document contains general guidelines for implementation of rules.
The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter's value is to occur.
The element ${ReportedElement.name} has been reported with a value of ${ReportedElement.value}. However no value has been reported for either the element(s) ${DependedntElement} It is expected that if the element ${ReportedElement.name} is reported then values would be reported for these corresponding elements. If the value of ${ReportedElement.value} represents the value of ${GeneralElement.name} then this more general element should be used as it is a required disclosure.
The properties of this ${ReportedElement.name} fact are:
Period: ${ReportedElement.period}
Dimensions: ${ReportedElement.dimensions}
Unit: ${ReportedElement.unit}
Rule version: ${ruleVersion}
The rule element ID is used to identify unique elements or combinations of elements tested in the rule.
Rule element ID | Reported Element | Dependent Element(s) | General Element |
---|---|---|---|
DQC.US.0060.7495 | NetCashProvidedByUsedInFinancingActivitiesContinuingOperations | CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInFinancingActivities | NetCashProvidedByUsedInFinancingActivities |
DQC.US.0060.7496 | NetCashProvidedByUsedInInvestingActivitiesContinuingOperations | CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInInvestingActivities | NetCashProvidedByUsedInInvestingActivities |
DQC.US.0060.7497 | NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations AND NetCashProvidedByUsedInOperatingActivities | NetCashProvidedByUsedInOperatingActivities |
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