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]
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.
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.
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.
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 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.
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.
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.
The national consortium for
the business reporting standard
