Search Results

Movement of Concepts between Calculation Trees (IFRS)

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.

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.

Invalid Value for Percentage Items

This rule identifies where filers have used a percentage item type (as defined in the US GAAP taxonomy) with a value that is greater than the value of 10.

The rule identifies those elements that have a num:percentItemType data type that are base taxonomy elements. (Not extension elements) It then checks that the values reported are less than or equal to 10. If greater than 10 then an error is reported. The rule does not run on those elements which contain the text string “EffectiveIncomeTaxRate” in the concept name.

Satisfaction Period With No Satisfaction Start Date Axis

This rule checks if the satisfaction period elements have been used with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis.

Ownership Interest With No Ownership Axis

This rule identifies those cases where the ownership interest elements are not used with the ownership axis. This rule is intended to ensure that filers follow the implementation guidance defined in the Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities guide published by the FASB.

Satisfaction Period With No Satisfaction Start Date Axis

This rule checks if the satisfaction period elements have been used with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis.

No Fact Value for Change in Cash

This rule identifies those cases where the filer has reported a cash flow statement but has not reported a value for the change in cash. This rule detects where an incorrect element, an inappropriate extension, an inappropriate dimension or a missing value has been used to represent the change in cash for the period.

Required Member on An Axis

The FASB has defined certain situations where a member or multiple members must used with an axis. This rule defines the axis and the member or members that must be present.

Movement of Concepts between Calculation Trees

This rule identifies the calculation descendants of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation descendants of a second element used in the company’s extension calculation linkbase. The rule creates a set of elements from the US GAAP taxonomy and compares the set to the descendants of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation descendants in the company’s extension filing.

Movement of Concepts between Calculation Trees

This rule identifies the calculation children of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation children of a second element used in the company’s extension calculation linkbase. The rule creates a set of elements from the US GAAP taxonomy and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation children in the company’s extension filing.