Pre-release

@davidtauriello davidtauriello released this Oct 3, 2018

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The new and revised rules in this release include changes resulting from testing as well as comments received during public review through September 10, 2018.

See Version 7 summary below

To use DQC Rules with Arelle's GUI:

For the Arelle GUI:

  1. If a version prior to v7.0.0RC7 is already installed, it should be removed. To do this. start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove.

  2. This structure mimics the plugin structure in Arelle. The DQC.py should be dropped in the corresponding folder in the arelle install in plugin->validate. Likewise, the xule plugin files/folder should replace the plugin->xule folder in the arelle install.

  3. After the files are copied, start Arelle and go to the Help->Manage Plugins menu. Click on "Select" and select the "DQC.py" file. Click OK and then click on "Close". Arelle will restart. You do not need to select the "xule" plugin. The DQC.py plugin imports it automatically.

  4. When validating, make sure the DQC is selected under the Tools->Validate menu.

For running on the command line:

Use --plugin validate/DQC on the command line NOT --plugin xule from previous versions. See Using DQC Rules with Arelle - from a command prompt for complete details.

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](https://www.sec.gov/datapreviewer) 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.

Effective with RC7 of this version, the test archive is embedded in the release under in the tests directory with Travis CI results posted here.

Release change logs:

New DQC Rules in Version 7

  • DQC_0067- Mutually Exclusive Elements This rule identifies if elements associated with the new revenue recognition standards are used in conjunction with elements from the previous revenue recognition standard.

  • DQC_0068 - Geographical Axis Used with Pension Line Items This rule identifies those cases where the filer has reported the StatementGeographicalAxis in conjunction with a line item in the Compensation Related Costs and Retirement Benefits section of the taxonomy.

  • DQC_0069 - Plan Asset Categories Component Members This rule identifies those cases where the following elements have not been tagged with appropriate members and values and checks that they are tagged appropriately based on FASB guidance. These two elements must be used in conjunction with the axis DefinedBenefitPlanByPlanAssetCategoriesAxis.

    • DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryAmount
    • DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
  • DQC_0070 - Plan Asset Dimensional Aggregation This rule aggregates the values of the Plan Asset categories on the DefinedBenefitPlanByPlanAssetCategoriesAxis. The rule aggregates the values of the members and compares the total to the reported total for the default value of the axis.

  • DQC_0071 - Revenue/Cost Single Member This rule identifies if the revenue/cost elements RevenueFromContractWithCustomerIncludingAssessedTax, RevenueFromContractWithCustomerExcludingAssessedTax and CostOfGoodsAndServicesSold have been used with the ProductOrServiceAxis for only one product or service represented by a single member on the product or service axis.

  • DQC_0072 - Plan Asset Categories Percentage This rule identifies those cases where the element DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryPercentage has not been tagged with appropriate members based on FASB guidance. This element must be used in conjunction with the axis DefinedBenefitPlanByPlanAssetCategoriesAxis.

  • DQC_0073 - Plan Asset Categories Permissible Line Items This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis.

  • DQC_0074 - Nil Values on Typed Axis This rule identifies when a nil value has been used inappropriately on the following typed axis. RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis

  • DQC_0076 - Performance Obligations With No Durations This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB. The rule identifies those cases where the duration over which the performance obligation will be captured is not reported. If either of the following two elements are reported with a value:

    1. RevenueRemainingPerformanceObligationPercentage or
    2. RevenueRemainingPerformanceObligation

    with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis then the satisfaction period elements must have associated duration values.

  • DQC_077 - Satisfaction Period With No Satisfaction Start Date Axis This rule checks if the satisfaction period elements have been used with RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis.

  • DQC_0078 - Ownership Interest With No Ownership Axis This rule identifies those cases where the ownership interest elements are not used with the ownership axis. This rule is intended to ensure that filers follow the implementation guidance defined in the Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities guide published by the FASB.

Updates to Existing DQC Rules

  • DQC_0014 - Negative Values With No Dimensions Added the following elements to the rule

    • FairValueMeasurementWithUnobservableInputsReconciliationLiabilityTransfersOutOfLevel3
    • RevenueFromContractWithCustomerIncludingAssessedTax
    • RevenueFromContractWithCustomerExcludingAssessedTax
  • DQC_0011 - Dimensional Equivalents Change weight of the following element to from 1 to -1 AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax

Additional code changes

  • Updates to Xule Processor files to support DQC Rules for Version 7
  • Updates to test case files and scripts to support DQC Rules for Version 7

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