DQC_0136
Approved
Jun 29, 2022

Caption Value Matches Financial Statements

This rule is intended to identify those cases where the company uses an extensible list item that refers to a Balance Sheet or Income Statement line item that does not exist on the referenced Statement. The rule checks that the values provided for the extensible list items defined in the taxonomy are legitimate financial statement line items that appear in the presentation linkbase.


DQC_0137
Approved
Jun 29, 2022

Location Axis with a Single Member

This rule identifies those cases where the company uses the location axes for the balance sheet or the income statement to indicate where a value in the notes appears on the financial statement. This rule identifies those cases where the location axis is used but only a single value appears for a concept and the specific location axis. This rule only checks those facts using either the BalanceSheetLocationAxis or the IncomeStatementLocationAxis.


DQC_0136
Public ReviewPublic Review Ended
May 31, 2022

Caption Value Matches Financial Statements

This rule is intended to identify those cases where the company uses an extensible list item that refers to a Balance Sheet or Income Statement line item that does not exist on the referenced Statement. The rule checks that the values provided for the extensible list items defined in the taxonomy are legitimate financial statement line items that appear in the presentation linkbase.


DQC_0137
Public ReviewPublic Review Ended
May 31, 2022

Location Axis with a Single Member

This rule identifies those cases where the company uses the location axes for the balance sheet or the income statement to indicate where a value in the notes appears on the financial statement. This rule identifies those cases where the location axis is used but only a single value appears for a concept and the specific location axis. This rule only checks those facts using either the BalanceSheetLocationAxis or the IncomeStatementLocationAxis.


DQC_0120
Approved
Sep 29, 2021

Incorrect Line Item Reference

This rule is intended to identify those cases where the company uses an extensible list item that refers to a balance sheet line item that does not exist on the balance sheet. The rule checks that the values provided for the following extensible list items are legitimate balance sheet line items that appear in the presentation linkbase of the balance sheet.


DQC_0120
Public ReviewPublic Review Ended
Aug 31, 2021

Incorrect Line Item Reference

This rule is intended to identify those cases where the company uses an extensible list item that refers to a balance sheet line item that does not exist on the balance sheet. The rule checks that the values provided for the following extensible list items are legitimate balance sheet line items that appear in the calculation linkbase of the balance sheet.


DQC_0169
Approved
Jan 16, 2024

Calculation in the Parenthetical Disclosure

This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.


DQC_0169
Public ReviewPublic Review Ended
Dec 31, 2023

Calculation in the Parenthetical Disclosure

This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.


DQC_0158
Approved
Jul 6, 2023

Related and Nonrelated Party Axis and Extensible Enumerations

This rule identifies when filers have defined facts using the RelatedAndNonrelatedPartyStatusAxis and the extensible enumerations associated with this axis. This axis will be deprecated in the 2024 taxonomy.


DQC_0158
Public Review Ended
May 31, 2023

Related and Nonrelated Party Axis and Extensible Enumerations

This rule identifies when filers have defined facts using the RelatedAndNonrelatedPartyStatusAxis and the extensible enumerations associated with this axis. This axis will be deprecated in the 2024 taxonomy.