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Pre-release

@davidtauriello davidtauriello released this Nov 20, 2019

Version 11 includes six new automated checks described below and updates to two existing rules. Version 11 was approved for public exposure and comment by the Data Quality Committee on November 12, 2019. The comment period is open from November 18, 2019 through January 3, 2020.

New rules:

  • Deferred Tax Assets & Liabilities (DQC_0085) - identifies where the incorrect deferred tax elements have been used between the balance sheet and the notes to the financial statements. The US GAAP taxonomy defines specific elements that should be used in the notes to the financial statements because the tax liabilities and tax assets cannot be netted across tax jurisdictions. The following table shows the correct placement of elements between the face financial statements and the notes to the financial statements.
  • Transition Tax Elements (DQC_0086) - identifies where filers have used tax elements that are no longer applicable because of changes in the accounting standards related to taxation.
  • Breakdown of Operating Lease liabilities across Financial Statement Lines Items (DQC_0087) - identifies 10-K, 10-K/A and 20-F filings where the filer has operating lease liabilities but has not included those operating lease liabilities in the financial statements. In these cases it is expected that the filer would indicate which financial statement line item the operating lease liability is included in.
  • Operating Lease Cost And Expense (DQC_0088) - identifies 10-K, 10-K/A and 20-F filings where the filer has reported the operating lease expense but not the operating lease cost.
  • Invalid Elements Used On Range Axis (DQC_0089) - identifies where filers have used either OperatingLeaseWeightedAverageRemainingLeaseTerm1 or FinanceLeaseWeightedAverageRemainingLeaseTerm1 with the Range Axis. If these elements are used with any member on the range axis then the rule will flag an error.
  • Incorrect Calculation of Lease Liability Payments Due (DQC_0090) - identifies 10-K, 10-K/A and 20-F filings where the concept LesseeOperatingLeaseLiabilityPaymentsDue is not equal to the sum of OperatingLeaseLiability and LesseeOperatingLeaseLiabilityUndiscountedExcessAmount. The rule also identifies where the concept FinanceLeaseLiabilityPaymentsDue is not equal to the sum of FinanceLeaseLiability and FinanceLeaseLiabilityUndiscountedExcessAmount. The rule will run if either of the addends appears in the filing.

Additional changes:

  • Add DQC.US.0001.9366 - adds BusinessAcquisitionAxis to the list of axis that must use an extension except for members already defined on the Axis (DQC.US.0001.9366)
  • Modify DQC.US.0080 to add 62 concepts to the rule from the 2019 IFRS taxonomy
  • compiled v10 ruleset.zip and resources.zip files
  • updated test cases for new rules and modified existing test cases for changes to existing rules in fix releases
  • fixes to existing rule submission forms (formatting and typos)

Change logs, build details & unit test results:

This release does not require users to update DQC Rules plugin installations from v8.1.4, unless you're processing the checks locally (without using the Internet). 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 of this release 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 DQC build 3.0.22775 || xule build 3.0.22775 (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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