Merge for v23.0.9 Approved

dqc_us_rules/source/ifrs/2022/DQC_IFRS_0176.xule

@@ -17,7 +17,7 @@ $ruleId = (rule-name().split('.'))[rule-name().split('.').length];
 if set('F-1').contains([covered @concept.local-name ='DocumentType']) 
     skip
 else
-    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') returns $item
+    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') and $item.name.local-name not in $USGAAP_ALLOWED_LOCAL-NAME returns $item
 
     $invalidFact = {@concept in $us-gaap-concepts}
 
@@ -43,7 +43,7 @@ $ruleId = (rule-name().split('.'))[rule-name().split('.').length];
 if set('F-1').contains([covered @concept.local-name ='DocumentType']) 
     skip
 else
-    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') returns $item
+    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') and $item.name.local-name not in $USGAAP_ALLOWED_LOCAL-NAME returns $item
 
     $presentationNetworks = taxonomy().networks(parent-child)
 

dqc_us_rules/source/ifrs/2022/base-taxonomy-IFRS-2022.xule

@@ -8,6 +8,8 @@ Taxonomy: IFRS 2022
 
 **/
 
+constant $US-GAAP = taxonomy('https://xbrl.fasb.org/us-gaap/2022/entire/us-gaap-entryPoint-std-2022.xsd')
+
 constant $ifrs-gaap = taxonomy('http://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs_entry_point_2022-03-24.xsd')
 
 constant $ifrs-gaap-dep = taxonomy('http://xbrl.ifrs.org/taxonomy/2022-03-24/depr_entry_point_2022-03-24.xsd')

dqc_us_rules/source/ifrs/2022/constant-IFRS.xule

@@ -146,3 +146,21 @@ constant $PARENTHETICAL_STATEMENT_CALC_NETWORKS = FILTER $BASE_CALC_NETWORKS whe
 constant $FUNCTION_GET_DIMENSION_RELATED_PARTY_PAIR = list('CategoriesOfRelatedPartiesAxis','RelatedPartiesMember')
 
 constant $COUNTERPARTY_DIMENSION = CounterpartiesAxis
+
+
+constant $US-GAAP-PRES_NETWORKS = $US-GAAP.networks(parent-child)
+
+constant $LISTS_OF_USGAAP_ALLOWED_CONCEPTS = FILTER $US-GAAP-PRES_NETWORKS where ( $item.role.description.lower-case.contains('991000'))
+or ( $item.role.description.lower-case.contains('993000'))
+or ( $item.role.uri.lower-case.contains('993200'))
+or ( $item.role.uri.lower-case.contains('993400'))
+or ( $item.role.uri.lower-case.contains('993600'))
+or ( $item.role.uri.lower-case.contains('993800'))
+or ( $item.role.uri.lower-case.contains('994000'))
+or ( $item.role.uri.lower-case.contains('994200'))
+or ( $item.role.uri.lower-case.contains('965000'))
+returns $item.concepts
+
+constant $USGAAP_ALLOWED_CONCEPTS = sum($LISTS_OF_USGAAP_ALLOWED_CONCEPTS)
+
+constant $USGAAP_ALLOWED_LOCAL-NAME = $USGAAP_ALLOWED_CONCEPTS.name.local-name

dqc_us_rules/source/ifrs/2023/DQC_IFRS_0176.xule

@@ -17,7 +17,7 @@ $ruleId = (rule-name().split('.'))[rule-name().split('.').length];
 if set('F-1').contains([covered @concept.local-name ='DocumentType']) 
     skip
 else
-    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') returns $item
+    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/')  and $item.name.local-name not in $USGAAP_ALLOWED_LOCAL-NAME returns $item
 
     $invalidFact = {@concept in $us-gaap-concepts}
 
@@ -45,7 +45,7 @@ if set('F-1').contains([covered @concept.local-name ='DocumentType'])
     skip
 else
 
-    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') returns $item
+    $us-gaap-concepts = filter taxonomy().concepts where $item.namespace-uri.contains('http://fasb.org/us-gaap/') and $item.name.local-name not in $USGAAP_ALLOWED_LOCAL-NAME returns $item
 
     $presentationNetworks = taxonomy().networks(parent-child)
 

dqc_us_rules/source/ifrs/2023/base-taxonomy-IFRS-2023.xule

@@ -8,6 +8,8 @@ Taxonomy: IFRS 2023
 
 **/
 
+constant $US-GAAP = taxonomy('https://xbrl.fasb.org/us-gaap/2023/entire/us-gaap-entryPoint-std-2023.xsd')
+
 constant $ifrs-gaap = taxonomy('http://xbrl.ifrs.org/taxonomy/2023-03-23/full_ifrs_entry_point_2023-03-23.xsd')
 
 constant $ifrs-gaap-dep = taxonomy('http://xbrl.ifrs.org/taxonomy/2023-03-23/depr_entry_point_2023-03-23.xsd')

dqc_us_rules/source/ifrs/2023/constant-IFRS.xule

@@ -140,3 +140,21 @@ constant $PARENTHETICAL_STATEMENT_CALC_NETWORKS = FILTER $BASE_CALC_NETWORKS whe
 constant $FUNCTION_GET_DIMENSION_RELATED_PARTY_PAIR = list('CategoriesOfRelatedPartiesAxis','RelatedPartiesMember')
 
 constant $COUNTERPARTY_DIMENSION = CounterpartiesAxis
+
+
+constant $US-GAAP-PRES_NETWORKS = $US-GAAP.networks(parent-child)
+
+constant $LISTS_OF_USGAAP_ALLOWED_CONCEPTS = FILTER $US-GAAP-PRES_NETWORKS where ( $item.role.description.lower-case.contains('991000'))
+or ( $item.role.description.lower-case.contains('993000'))
+or ( $item.role.uri.lower-case.contains('993200'))
+or ( $item.role.uri.lower-case.contains('993400'))
+or ( $item.role.uri.lower-case.contains('993600'))
+or ( $item.role.uri.lower-case.contains('993800'))
+or ( $item.role.uri.lower-case.contains('994000'))
+or ( $item.role.uri.lower-case.contains('994200'))
+or ( $item.role.uri.lower-case.contains('965000'))
+returns $item.concepts
+
+constant $USGAAP_ALLOWED_CONCEPTS = sum($LISTS_OF_USGAAP_ALLOWED_CONCEPTS)
+
+constant $USGAAP_ALLOWED_LOCAL-NAME = $USGAAP_ALLOWED_CONCEPTS.name.local-name

dqc_us_rules/source/lib/version.xule

@@ -9,7 +9,7 @@ DQC Rules
 
 /** Define the rule version **/
 
-constant $ruleVersion = '23.0.8'
+constant $ruleVersion = '23.0.9'
 
 /** Define Additional Attribute types that can be associated with a rule **/