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Pre-release

@davidtauriello davidtauriello released this May 10, 2019

This Release Candidate (RC) of version 9 of DQC Rules Approved for Public Exposure includes one new automated check and updates to six existing rules, as noted below. In addition, two rule changes were approved by the Data Quality Committee. Learn more about the rules and comment through June 15, 2019 at https://xbrl.us/public-review.

This plugin includes v8.1.2 of the DQC's Approved Rules as well as rules and updates exposed for comment.

The Data Quality Committee seeks feedback on the following rules in this release:

  1. DQC.US.0081 - Sibling Child Relationships - A new rule to identify incorrect calculation relationships defined in the filer taxonomy.
  2. DQC.US.0004 - Element Values are Equal - 12 new checks added
  3. DQC.US.0011 - Dimensional Equivalents - Updated to include additional equivalence for treasury stock for Common Stock and Preferred Stock.
  4. DQC.US.0015 - Negative Values - Added 217 elements from 2019 US GAAP taxonomy
  5. DQC.US.0046 - Inappropriate Calculation Descendant - Updated to test whether Net Income in the calculation linkbase is a descendant of OCI Elements
  6. DQC.US.0048 - Required Calculation Parent Element in the Cash Flow Statement - Updated to be in conformance with ASU-2016-18
  7. DQC.IFRS.0080 - Negative Values (IFRS Only) - Added 667 elements from IFRS taxonomies.

The DQC approved the following changes to existing rules effective with this release:

  1. DQC.US.0006 - DEI and Block Tag Date Contexts - Now excluding S1, S2, S3 style reports.
  2. DQC.US.0071 Revenue/Cost Single Member - Updated to restrict the rule to the face financial statements and also to not flag an error on tables with InitialApplicationPeriodCumulativeEffectTransitionAxis axis.

Change logs, build details & unit test results:

This release does not require users to update DQC Rules plugin installations from v9.0.0RC1, unless you're processing the checks locally (without using the Internet). 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. Version 8.1.2 includes new functionality, so 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 and xule folder in 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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