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.
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.
Calculation in the Parenthetical Disclosure
This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.
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.
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.
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.
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.
FDTA Impact on Municipal Bond Investors
The Financial Data Transparency Act (FDTA) calls for disclosures from municipal bond issuers to be made available to investors and other data users in machine-readable, structured format. Join this 60-minute discussion with municipal bond investors for their views on what data they use, what kind of issuers they follow, and how access to digitized municipal […more]
Communications & Services Steering Committee Meeting
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
Domain Steering Committee Meeting
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
