Derivative Position Extensible Enumeration
This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:
- CallOptionMember
- PutOptionMember
This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:
This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:
This rule identifies incorrect period durations used in the income statement of the 10-K. The rule identifies where a company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year. Although uncommon, this rule is provided to allow filers to detect if this situation has occurred.
The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.
The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.
This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.
This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components.
This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.
The rule identifies inappropriate calculation descendants of investing, financing or operating items in the company’s extension filing for the statement of cash flows. This rule identifies the calculation children of investing, financing or operating elements in the calculation linkbase of the IFRS taxonomy and compares the set of elements to the calculation children used in the company’s extension calculation linkbase. The rule creates a set of elements from the IFRS taxonomy (under each category) and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect.
This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.