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Releases: DataQualityCommittee/dqc_us_rules

Version 24.0.1 of the Data Quality Committee Rules

17 Jul 18:41
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Twelve new rules and one updated rule for US GAAP and IFRS taxonomy filers, as well as Reporting US GAAP Dividend Disclosures in XBRL - FAQ were available for public comment from April 15 through May 31, 2024. Members of the Data Quality Committee Approved these rules on June 27, 2024.

The minimum required XULE version for using these rules is 30001.

New Rules:

  • DQC_178 - Dividend Disclosures in the Statement of Changes in Shareholders Equity - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. The rule is comprised of nine components that help filers to select the correct elements and to tag the values with the appropriate sign.
  • DQC_179 - Dividend Event Disclosures - The rule identifies those cases where the filer has used the DividendsAxis inappropriately in the filing. The rule has seven components that check that the filer complies with the DQC Dividend guidance.
  • DQC_180 - Dividend Financial Statement Disclosures - The four components of this rule check dividend disclosures in the face of the financial statements. This rule supports the DQC Dividend guidance.
  • DQC_181 - Interest Expense Operating and Nonoperating - This rule checks that filers use the correct elements to record interest expense operating and interest expense nonoperating. In the 2024 US-GAAP taxonomy, the FASB added 2 new elements: InterestExpenseNonoperating and InterestExpenseOperating. The definition and label changed for the prior element InterestExpense. Two components of this rule help ensure that filers review the usage of the element InterestExpense, and replace it with the more specific operating or non-operating element. Applicable only to the 2024 Taxonomy.
  • DQC_182 - Dimensional Equivalents Using the Meta Taxonomy - This rule overlaps with some of the rules implemented in DQC_0011. This rule will eventually supersede rule DQC_0011. The rule uses the dimensional equivalents defined in the Meta taxonomy and checks that the values reported in a filing are consistent. As the meta taxonomy is updated the rule will take advantage of new relationships to check.
    The rule reads the relationship arc http://www.xbrl.org/2021/arcrole/concept-dimensional-equivalent to determine the axis, members and line items equivalent associated with a taxonomy line item.
  • DQC_183 - Face Financial Statement Location using the Accrual Axis - The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to.
  • DQC_184 - OCI Reconciliation of Before Tax and Net of Tax OCI - The rule is intended to ensure that the OCI elements have been reported with the correct signage.
  • DQC_185 - Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text - The rule checks whether the reconciliation facts are contained within the ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in the inline XBRL filing. In 2024, the FASB updated the taxonomy to include Unrecognized Tax Benefit elements to be included in the text block element ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock. Previously these reconciliation elements were descendants of SummaryOfIncomeTaxContingenciesTextBlock. This rule only applies to the 2024 taxonomy.
  • DQC_186 - Dividend Disclosures in the Components of Equity (IFRS) - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. Three components of the rule check that:
    1. dividend elements used with the retained earnings member are reported with a positive value,
    2. dividend line items have been used with the appropriate members of the ComponentsOfEquityAxis, and
    3. the concepts DividendsPaidOrdinarySharesPerShare and DividendsPaidOtherSharesPerShare are not used with a redundant class of stock axis.
  • DQC_187 - Property Plant and Equipment Calculation - This rule tests that the elements PropertyPlantAndEquipmentGross and PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization are recorded correctly. Four components of the rule check calculations to determine these elements are recorded consistently.
  • DQC_188 - Proxy Statement - This rule identifies the members used on this axis in the filing and compares the members used to the members defined in the SEC taxonomy. If there are no common members the rule will report an error. It is expected that the filers will use the members defined in the SEC taxonomy and will not create all extension members.
  • DQC_193 - Standard Dividend Member Name - Isolated rule 10153 from initial placement in DQC_179 so this rule can have a later effective date. This rule supports the DQC Dividend guidance.

Changes

  • DQC_0015 - NonNegative Rule (2024 update) - The non negative rules were updated for 2024 elements.
  • Fixes to existing rules from v23.0.14
  • Update to XULE 3001 (30001 minimum required)
  • Update test cases for public exposure rules as available
  • Update ruleset .zip files
  • #833 - fixes to dqc_0167, dqc_0179 and dqc_0193

DQC change logs, XULE build details & unit test results:

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.

Ruleset Map Options

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 23.0.14-x of the Data Quality Committee Rules

11 Jul 13:50
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This release is identical to 23.0.14 except it was compiled with XULE 30013.

DQC change logs, XULE build details & unit test results:

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.

Ruleset Map Options

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 24.0.0 of the Data Quality Committee Rules

08 Jul 11:25
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DQC change logs, XULE build details & unit test results:

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.

Version 23.0.14 of the Data Quality Committee Rules

23 Jun 12:14
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Eleven new rules and one updated rule for US GAAP and IFRS taxonomy filers were available for public comment from November 15 through December 31, 2023. Members of the Data Quality Committee Approved these rules by email on January 16, 2024.

On March 14, the effective date of filings for this version was amended by the Committee to be filings submitted after May 15, 2024, except for DQC_0171 – ASU 201613 Transition Elements, which will be effective for filings after July 15, 2024.

The minimum required XULE version for using these rules is 30001.

New Rules:

  • DQC_0152 – Year List Items Used with Tax Period Axis - This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.
  • 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).

Updates:

  • Fixes to existing rules from v22.0.3-x
  • Update to XULE 23722 (23663 minimum required)
  • Restructure rule submission forms for IFRS (change directories from _US_ to _IFRS_)
  • Update copyright throughout
  • Update test cases for public exposure rules as available
  • Update ruleset .zip files
  • #801 - fix issue with dqc_0166
  • #803 - update dqc_0090 to give filers the option to not disclose the reconciliation
  • #805 - updates:
    • dqc_0118 take into account the decimals of the components
    • dqc_0162 exclude tickers containing description of Notes; look at the member value
    • dqc_0168 allow an opt out - TaxReconciliationNotRequired
    • dqc_0176 handle us-gaap elements dragged in by ECD; handle F1 report
    • Added US_GAAP constant to ensure 2020 is compatible with other taxonomies
  • #807 - updates to dqc_0013 and dqc_0154
  • #809 - update dqc_0170 and compile with XULE 23722
  • #810 - updates to dqc_0009, dqc_0043, dqc_0154 and dqc_0170 plus fixes
  • #812 - Update dqc_0009, dqc_0043, dqc_0154, dqc_170, dqc_0015 non-negs for UGT 2024, fix namespace for dtr-types, test case for dqc_0015 UGT 2024
  • #814 - Update v23 Approved rules effective date (amended to May 16 by Committee vote March 14), update dqc_0004, dqc_0060, dqc_0123, dqc_0126; update dqc_0167 unit tests
  • #816 - Update dqc_0159 and dqc_0170; fix typos in Rule Submission forms
  • #818 - Update dqc_0159
  • #819 - Update dqc_0170
  • #822 - Update dqc_0121, dqc_0155, effective date for dqc_0171 (July 15), dqc_0177
  • #825 - - Updated dqc_0001 for missing currency, Updated dqc_0015 to remove Net asset value per share, Updated dqc_0033 to exclude facts using the subsequent event axis, Updated dqc_0166 for 2024, Updated dqc_0167, Updated dqc_0170 to exclude 20-F, No Disclosure Flag, Updated dqc_0176 IFRS for uri issue, Updated unit test for changed message (dqc_0167) and .travis.yml for Python 3.11 and XULE 30001, Increment version 23.0.12 and recompile ruleset .zip files (Python 3.11.7 | Arelle 2.23.1 | XULE 30001
  • #828 Update dqc_0159 to exclude 11-K
  • #831 - dqc_0173 to fix date error (IFRS), dqc_0161 removed variable interest entity, dqc_0181 exclude ConstructionInProgressGross, update resources.zip

DQC change logs, XULE build details & unit test results:

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.

Ruleset Map Options

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 23.0.13 of the Data Quality Committee Rules

02 Jun 11:12
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DQC change logs, XULE build details & unit test results:

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.

Version 24.0.0RC4 of the Data Quality Committee Rules and Guidance

02 Jun 11:01
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DQC change logs, XULE build details & unit test results:

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.

Version 24.0.0RC3 of the Data Quality Committee Rules and Guidance

29 May 21:24
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DQC change logs, XULE build details & unit test results:

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.

Version 23.0.12 of the Data Quality Committee Rules

29 May 13:25
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DQC change logs, XULE build details & unit test results:

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.

Version 24.0.0RC2 of the Data Quality Committee Rules and Guidance

28 Apr 12:34
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DQC change logs, XULE build details & unit test results:

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.

Version 23.0.11 of the Data Quality Committee Rules

28 Apr 12:30
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DQC change logs, XULE build details & unit test results:

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.