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Corporate Membership (100 – 999 employees)

1.2.6 Reporting the Values of Another Entity in a Filing

Issue A filer’s financial report often includes data of a company other than the consolidated entity. This occurs when an entity reports information about another company because it is a subsidiary, a spinoff, an acquisition, the parent holding company, etc.  The axis used to report values for a company other than the consolidated entity is […more]

Face Financial Statement Location using the Accrual Axis

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.

Dividend Financial Statement Disclosures

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.

US-GAAP Elements used in IFRS Filings

This rule identifies where filers have reported a US-GAAP element in an IFRS filing.

US-GAAP Elements used in IFRS Filings

This rule identifies where filers have reported a US-GAAP element in an IFRS filing.

Use of Location Axis

This rule identifies where the filer has used the various location axis inappropriately. The rule has five components.

Conditional NonNegs

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.

Conditional NonNegs

This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.

Use of Location Axis

This rule identifies where the filer has used the various location axis inappropriately. The rule has five components.