On September 1, 2021, the Securities and Exchange Commission (SEC) published draft taxonomies for a public comment and review period that will end November 1, 2021. The 2021 Q4 release draft updates the Closed-End Fund (CEF) from the previous version that was out for public review in April 2020. It also includes updates to the […more]
Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
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.
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.
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.
The national consortium for
the business reporting standard
