readme.md

Data Quality Committee Meeting - November 12, 2019

Chairman Welcome/Introductions

Approval of Minutes

• October 1, 2019 Meeting Minutes

Review of Updates to Version 10 DQC Rules

• DQC_0001 Axis with Inappropriate Members: Fixed bug that excluded RegionalCarrierMember, MainlineMember from ProductOrServiceAxis
• DQC_0015 Negative Values: Removed FederalHomeLoanBankAdvancesInterestRate
• DQC_0080 Negative Values (IFRS only): Removed:
  • ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
  • RiskExposureAssociatedWithInstrumentsSharingCharacteristic
  • ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
  • ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Review and Approval of Version 11 DQC Rules for Public Review

• DQC_0001 Axis with Inappropriate Members: add BusinessAcquisitionAxis
• DQC_0080 Negative Values (IFRS): 2019 Taxonomy additional elements
• DQC_0085 Deferred Tax Assets and Liabilities
• DQC_0086 – Transition Tax Elements
• DQC_0087 – Breakdown of Operating Lease Liabilities across Financial Statement Lines Items
• DQC_0088 – Operating Lease Cost And Expense
• DQC_0089 – Invalid Elements Used On Range Axis
• DQC_0090 – Incorrect Calculation of Lease Liability Payments Due

Other Business/Future Meetings

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