This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of “UsefulLifeTermOfLeaseMember”.
This rule identifies where the filer has used the elements PaymentsToAcquirePropertyPlantAndEquipment or PropertyPlantAndEquipmentAdditions in the segment tables ScheduleOfSegmentReportingInformationBySegmentTable, or ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable and has not included the element SegmentExpenditureAdditionToLongLivedAssets in the table.
This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of “UsefulLifeTermOfLeaseMember”.
This rule identifies when filers create extensions to report basic and diluted amounts as a single element. Basic and diluted amounts are required to be tagged separately.
This rule identifies when filers have reported values for capital adequacy ratios defined in the US GAAP taxonomy that are less than 1 percent.
This rule identifies when filers create extensions to report basic and diluted amounts as a single element. Basic and diluted amounts are required to be tagged separately.
This rule identifies when filers have reported values for capital adequacy ratios defined in the US GAAP taxonomy that are less than 1 percent.
This rule checks that extension monetary elements included in the balance sheet, income statement, cash flow statements and shareholders equity statements include a balance attribute. This is important so that data users have some idea what type of element the extension element is. If it is in the balance sheet then a credit is a liability or equity and if it is a debit then it is clear it is some kind of asset, thus allowing reasonable classification.
This rule checks that the new typed dimensions to support Business Development Corporation (BDC) filings are defined correctly. The rule checks that each fact is associated with 1 typed dimension. Each fact should using a typed investment dimension, cannot use another explicit dimension. The only exception to the rule is the use of the explicit axis InvestmentCompanyNonconsolidatedSubsidiaryAxis, which was added as part of the BDC taxonomy upgrade.
This rule identifies when a filer enters a positive value for an element using the elimination member (on the consolidated items access) when it should be negative. The rule uses the same logic as used for the non negative rule (DQC_0015)
The national consortium for
the business reporting standard
