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.
These rules apply to the reporting of information related to the reporting of dividend disclosures in the face of the financial statements. The purpose of the rules is to get consistency of reporting and to support the DQC Dividend guidance.
This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
This rule identifies where the filer has used the various location axis inappropriately. The rule has five components.
This rule identifies where filers have reported a negative value for the concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1. This value however can be negative if the negative value does not exceed the values of FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment or FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest.
This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
This rule identifies where the filer has used the various location axis inappropriately. The rule has five components.
This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.
This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions. In addition, this rule determines if the dimensional value should be the inverse of the same value represented as a line item.
The national consortium for
the business reporting standard
