Merge v23 for public review

[davidtauriello]

Eleven new rules and one updated rule for US GAAP and IFRS taxonomy filers are available for public comment from November 15 through December 31, 2023 - see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.

New Rules:

• DQC_0166 – Facts without Hypercubes - This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
• DQC_0167 – Inconsistent Calculation Roots - The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
• DQC_0168 – Tax Reconciliation Calculation - This rule identifies where the filer has not reported a calculation linkbase for the monetary and rate based tax reconciliation in a 10-K or 20-F filing.
• DQC_0169 – Calculation in the Parenthetical Disclosure - This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.
• DQC_0170 – ECD Rule 10b51 Flag Disclosures - This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31. The rule checks if the following 4 flags defined in the ECD taxonomy are missing:
  • Rule10b51ArrAdoptedFlag,
  • NonRule10b51ArrAdoptedFlag,
  • Rule10b51ArrTrmntdFlag,
  • NonRule10b51ArrTrmntdFlag
    The SEC ECD taxonomy requires that these 4 flags are tagged even if the values are false.
• DQC_0171 – ASU 201613 Transition Elements - This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. Exceptions include:
  • FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1,
  • FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment,
  • ImpairedFinancingReceivableAverageRecordedInvestment,
  • ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment,
  • HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
• DQC_0172 – Reporting Right of use Assets - The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.
• DQC_0173 – IFRS Transition Elements - This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.
• DQC_0175 – Litigation Settlement Roll Forward Elements - This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account.
• DQC_0176 – US-GAAP Elements used in IFRS Filings - This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
• DQC_0177 – Addition of PEO and Nonpeo Compensation Adjustments - This rule applies to proxy disclosures. This rule identifies where filers have reported an adjustment compensation amount that does not tie to the difference between the total compensation amount (PeoTotalCompAmt, NonPeoNeoAvgTotalCompAmt) and the actual compensation amount paid (PeoActuallyPaidCompAmt, NonPeoNeoAvgCompActuallyPaidAmt).

Changes:

• Update from v22.0.1
• Restructure rule submission forms for IFRS (change directories from _US_ to _IFRS_)
• Update test cases for public exposure rules as available
• Update ruleset .zip files

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Pull request process

• Full description of changes provided above.
• Reviewed by another person. (+1)
• If this is a code change, reviewed by a second person. (+1)
• QA'd to the specifications listed here. Documentation only changes do not require the formal code quality assurance process. (+10)

Once checklist is complete, @campbellpryde @marcward @davidtauriello please review for merge.