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@davidtauriello davidtauriello released this Jan 15, 2021 · 1 commit to v14 since this release

Version 14 includes five new automated checks described below and guidance on tagging axis and members for filers using the IFRS Taxonomy, as well as updates to DQC_0001 and DQC_0081. The Data Quality Committee seeks comment on the rules and guidance during a public comment period from November 1 through December 15, 2020.

New rules and guidance:

  • DQC_0101 - 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.

  • DQC_0102 - Element Values Are Equal (IFRS) - This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension.

  • DQC_0103 - Invalid Value for Percentage Items (IFRS) - This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.

  • DQC_0104 - Axis with Inappropriate Members (IFRS) - Certain axes in the IFRS taxonomy should only have certain members as shown in the IFRS taxonomy. This rule tests whether these axes have inappropriate members. Certain axes can have custom or extended (i.e., company specific) members. This rule also tests whether only these axes have custom members and, therefore, limits the use of custom or extended members to those situations where they are appropriate because the member is unique to the filer.

  • DQC_0105 - FS with No Associated Calculation - The rule checks if a calculation is defined in any role of the company extension, not just the calculations associated with the roles used to define the presentation linkbase for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income.

  • Removed DQC_0106 - Assets and Liabilities Classified as Held-For-Sale using Duration Element

  • Guidance on Tagging Axis and Members Using the IFRS Taxonomy (updated January 11, 2021) - Certain axes in the IFRS taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical. This guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the IFRS Taxonomy.

Changes:

  • Updated test cases for new rules and changes to existing rules (DQC_0001 and DQC_0081)
  • Updated Arelle source code install URL
  • Compiled ruleset and resource .zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 13.0.1 to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

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@davidtauriello davidtauriello released this Jan 15, 2021

Version 13 includes three new automated checks described below, as well as adding support for the 2020 IFRS Taxonomy and a xule improvement. This release was approved by the Data Quality Committee on October 7, 2020, and is effective for Center for Data Quality participants with filings after December 31, 2020.

  • DQC_0098 - Liability Revenue Recognized - This rule identifies where the element ContractWithCustomerLiabilityRevenueRecognized (Contract with Customer, Liability, Revenue Recognized) is greater than the value of ContractWithCustomerLiability reported in the instance.

  • DQC_0099 - FS with No Associated Calculation - This rule identifies where an element is defined in the presentation linkbase of the filing for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income if it is reported separately.

  • DQC_0100 - Invalid Consolidation Axis - This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.

  • Added support for 2020 IFRS Taxonomy

  • Removed reference implementation for 2016 & 2017 US GAAP and IFRS Taxonomy rules

  • Fix messaging dqc_0087 (#485)

  • Remove DQC_0096 and DQC_0097 from reference code & update DQC_0081 child promotable to siblings list - NotesReceivableNet,LoansReceivableHeldForSaleNetNotPartOfDisposalGroup (#488)

  • Removed elements PolicyholderBenefitsAndClaimsIncurredNet & DerivativeLiabilityFairValueOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection from DQC_0015 (#490)

  • Updates for xule data resiliency (#495)

  • Update dqc_0001 for missing US-GAAP currency taxonomy (#497)

  • Update effective date for v13 rules (#503) - re-publish as v13.0.0 approved (documentation change only)

  • Update dqc_0095 for CommonStockSharesOutstanding greater than 90 days (#507)

  • Update dqc_0015 for removals of SalesTypeLeaseLeaseIncome and FinancingReceivableUnamortizedLoanFeeCost (#509)

  • Update DQC_0015 to catch 'none' error; update DQC_0099 and modify messaging; update taxonomy urls to https:// (#511 nb: v13.0.3 was not released publicly)

  • Update DQC_0015 to fix 'none' error (#517)

  • Recompiled ruleset and resources .zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 13.0.0 to benefit from a xule processor updates. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

Assets 3
Pre-release

@davidtauriello davidtauriello released this Jan 11, 2021 · 3 commits to v14 since this release

Change logs, build details & unit test results:

Assets 3

@davidtauriello davidtauriello released this Jan 11, 2021 · 2 commits to master since this release

Version 13 includes three new automated checks described below, as well as adding support for the 2020 IFRS Taxonomy and a xule improvement. This release was approved by the Data Quality Committee on October 7, 2020, and is effective for Center for Data Quality participants with filings after December 31, 2020.

  • DQC_0098 - Liability Revenue Recognized - This rule identifies where the element ContractWithCustomerLiabilityRevenueRecognized (Contract with Customer, Liability, Revenue Recognized) is greater than the value of ContractWithCustomerLiability reported in the instance.

  • DQC_0099 - FS with No Associated Calculation - This rule identifies where an element is defined in the presentation linkbase of the filing for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income if it is reported separately.

  • DQC_0100 - Invalid Consolidation Axis - This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.

  • Added support for 2020 IFRS Taxonomy

  • Removed reference implementation for 2016 & 2017 US GAAP and IFRS Taxonomy rules

  • Fix messaging dqc_0087 (#485)

  • Remove DQC_0096 and DQC_0097 from reference code & update DQC_0081 child promotable to siblings list - NotesReceivableNet,LoansReceivableHeldForSaleNetNotPartOfDisposalGroup (#488)

  • Removed elements PolicyholderBenefitsAndClaimsIncurredNet & DerivativeLiabilityFairValueOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection from DQC_0015 (#490)

  • Updates for xule data resiliency (#495)

  • Update dqc_0001 for missing US-GAAP currency taxonomy (#497)

  • Update effective date for v13 rules (#503) - re-publish as v13.0.0 approved (documentation change only)

  • Update dqc_0095 for CommonStockSharesOutstanding greater than 90 days (#507)

  • Update dqc_0015 for removals of SalesTypeLeaseLeaseIncome and FinancingReceivableUnamortizedLoanFeeCost (#509)

  • Update DQC_0015 to catch 'none' error; update DQC_0099 and modify messaging; update taxonomy urls to https:// (#511 nb: v13.0.3 was not released publicly)

  • Recompiled ruleset and resources .zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 13.0.0 to benefit from a xule processor updates. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

Assets 3
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@davidtauriello davidtauriello released this Nov 16, 2020 · 58 commits to master since this release

Change logs, build details & unit test results:

Assets 3
Pre-release

@davidtauriello davidtauriello released this Nov 11, 2020 · 5 commits to v14 since this release

Version 14 includes six new automated checks described below and guidance on tagging axis and members for filers using the IFRS Taxonomy, as well as updates to DQC_0001 and DQC_0081. The Data Quality Committee seeks comment on the rules and guidance during a public comment period from November 1 through December 15, 2020.

New rules and guidance:

  • DQC_0101 - 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.

  • DQC_0102 - Element Values Are Equal (IFRS) - This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example Assets equals Liabilities plus Equity. The rule checks that the components of the calculation are present before checking the calculation. In some cases the components may not be present but their children are. In these cases the value can be derived by adding values across a dimension.

  • DQC_0103 - Invalid Value for Percentage Items (IFRS) - This rule identifies where filers have used a percentage item type (as defined in the IFRS taxonomy) with a value that is greater than the value of 10.

  • DQC_0104 - Axis with Inappropriate Members (IFRS) - Certain axes in the IFRS taxonomy should only have certain members as shown in the IFRS taxonomy. This rule tests whether these axes have inappropriate members. Certain axes can have custom or extended (i.e., company specific) members. This rule also tests whether only these axes have custom members and, therefore, limits the use of custom or extended members to those situations where they are appropriate because the member is unique to the filer.

  • DQC_0105 - FS with No Associated Calculation - The rule checks if a calculation is defined in any role of the company extension, not just the calculations associated with the roles used to define the presentation linkbase for the Income Statement, the Balance Sheet, the Statement of Cash Flows and the Statement of Comprehensive Income.

  • DQC_0106 - Assets and Liabilities Classified as Held-For-Sale using Duration Element - This rule is intended to identify where the Assets And Liabilities Classified as Held-For-Sale axis has been used inappropriately. The rule identifies fact values with duration types that have been used with this axis. The axis is used to identify balance sheet items that are held for sale.

  • Guidance on Tagging Axis and Members Using the IFRS Taxonomy - In its Staff Observations, the SEC suggested filers utilize the predefined table structures included in the US GAAP. It is presumed that the same guidance applies to the IFRS taxonomy. Certain axes in the IFRS taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical. This guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the IFRS Taxonomy.

Changes:

  • Updated test cases for new rules and changes to existing rules (DQC_0001 and DQC_0081)
  • Updated Arelle source code install URL
  • Compiled ruleset and resource .zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 13.0.1 to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

Assets 3

@davidtauriello davidtauriello released this Nov 9, 2020 · 59 commits to master since this release

Change logs, build details & unit test results:

Assets 3
Pre-release
Pre-release

@davidtauriello davidtauriello released this Nov 6, 2020 · 9 commits to v14 since this release

Change logs, build details & unit test results:

Assets 3
  • v13.0.0
  • 44d0ca5
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@davidtauriello davidtauriello released this Nov 5, 2020 · 63 commits to master since this release

Change logs, build details & unit test results:

Assets 3
Pre-release

@davidtauriello davidtauriello released this Nov 1, 2020 · 11 commits to v14 since this release

Change logs, build details & unit test results:

Assets 3