This rule is intended to identify those cases where the company reports line items that have been transitioned because of changes in accounting standards. The rule identifies those elements that should no longer be used by the filer.
This rule is intended to identify those cases where the company reports line items that have been transitioned because of changes in accounting standards. The rule identifies those elements that should no longer be used by the filer.
Elements that should not be reported with negative values. Documentation includes a list of elements tested.
Awarded to XBRL US Members – including Individual Members and SEC Filer Members – who have earned at least three NASBA Accounting Field of Study CPE units awarded by XBRL US during this year.
Awarded to XBRL US Members – including Individual Members and SEC Filer Members – who have earned at least three NASBA Accounting Field of Study CPE units awarded by XBRL US during this year, of which any number of units have been earned by preparing and presenting CPE sessions on behalf of XBRL US.
Awarded to an individual with a valid XBRL US Web Account who has provided at least one helpful comment during a public exposure period for Data Quality Committee Rules and Guidance.
Awarded to an individual with a valid XBRL US Web Account who has actively queried the XBRL US Database of Public Filings via the XBRL API.
Awarded to: individuals from public companies who have processed at least one quarterly or annual financial report against the Data Quality Committee’s Approved Rules using an XBRL US service, or XBRL US Members using a Center for Data Quality Certified tool or service on behalf of clients.
This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB. The rule identifies those cases where the duration over which the performance obligation will be captured is not reported. If either of the following two elements are reported with a value:
with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis then the satisfaction period elements must have associated duration values.
This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB. The rule identifies those cases where the duration over which the performance obligation will be captured is not reported. If either of the following two elements are reported with a value:
with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis then the satisfaction period elements must have associated duration values.
The national consortium for
the business reporting standard
