Data Quality
DQC_0126
Approved
Jan 19, 2022

FS Calculation Check with Non Dimensional Data

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.


Data Quality
DQC_0131
Approved
Jan 19, 2022

Lease Allocation in Balance Sheet

This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.


Data Quality
DQC_0127
Approved
Jan 19, 2022

Incorrect Dimensional Item Used on Financial Statements

This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.


Data Quality
DQC_0130
Approved
Jan 19, 2022

Earnings Per Share Calculation IFRS

This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.


Data Quality
DQC_0128
Approved
Jan 19, 2022

Dimensional Values Larger than the Default

The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on specific listed axes.


Data Quality
DQC_0126
Public ReviewPublic Review Ended
Dec 31, 2021

FS Calculation Check with Non Dimensional Data

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.


Data Quality
DQC_0127
Public ReviewPublic Review Ended
Dec 31, 2021

Incorrect Dimensional Item Used on Financial Statements

This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.


Data Quality
DQC_0128
Public ReviewPublic Review Ended
Dec 31, 2021

Dimensional Values Larger than the Default

The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on specific listed axes.


Data Quality
DQC_0130
Public ReviewPublic Review Ended
Dec 31, 2021

Earnings Per Share Calculation IFRS

This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.


Data Quality
DQC_0131
Public ReviewPublic Review Ended
Dec 31, 2021

Lease Allocation in Balance Sheet

This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.



Data Quality Rules

Approved Guidance

Latest Rules (works with Arelle)

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