This rule identifies filings where at least one element in a defined list does not appear as a root node in any cash flow calculation trees defined by the filer. The rule identifies a cash flow calculation tree (extended link role) by assuming the same role is used for the presentation tree.
This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept.
Document and entity information, footnotes, tables, and accounting policy concepts must use reporting period dates that are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).
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.
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.
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.
Awarded to: individuals from public companies who have processed at least one quarterly 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.
Awarded to: individuals from public companies who have processed at least one quarterly 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.
The rule tests whether these elements have a negative value in an XBRL document. Review the file of proposed additions and note the element recommended for removal in this release.
Awarded to XBRL US Members who collaborated in the Center for Data Quality to research and propose rules to the Data Quality Committee for Version 4 of Approved Rules & Guidance.
The national consortium for
the business reporting standard
