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. The comment period for these rules concluded June 15, 2019 at https://xbrl.us/public-review.
This update to the release candidate addresses initial feedback received during the public exposure period, as well as SEC FAST Act requirements relative to the UGT and IFRS Taxonomies for 2018 and 2019.
This plugin includes v8.1.4 of the DQC's Approved Rules as well as rules and updates exposed for comment during a 45-day public exposure period that ended June 15:
- DQC.US.0081 - Sibling Child Relationships - A new rule to identify incorrect calculation relationships defined in the filer taxonomy.
- DQC.US.0004 - Element Values are Equal - 12 new checks added
- DQC.US.0011 - Dimensional Equivalents - Updated to include additional equivalence for treasury stock for Common Stock and Preferred Stock.
- DQC.US.0015 - Negative Values - Added 217 elements from 2019 US GAAP taxonomy
- DQC.US.0046 - Inappropriate Calculation Descendant - Updated to test whether Net Income in the calculation linkbase is a descendant of OCI Elements
- DQC.US.0048 - Required Calculation Parent Element in the Cash Flow Statement - Updated to be in conformance with ASU-2016-18
- 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:
- DQC.US.0006 - DEI and Block Tag Date Contexts - Now excluding S1, S2, S3 style reports.
- 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:
- since last approved release v8.1.4...v9.0.0RC4
- DQC build 3.0.22775 || xule build 3.0.22775
- Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
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):
Download and extract the source code .zip or tar.gz archive of this release to your local computer.
Remove all prior DQC Rules plugin installations from Arelle. Version 8.1.2 included 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.
xulefolder in Arelle's
pluginfolder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The
DQC.pyfile from the
plugin\validatesubfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the
xulefolder and files should be located at the
plugin\xulefolder in the Arelle install.
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.
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)
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:
--plugin validate/DQCon the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.
Ruleset Map Options
- The current v9 rulesetMap.json file for the release candidate for these rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/dqc_us_rules/v9.0.0RC4/plugin/xule/rulesetMap.json
- The current v8 rulesetMap.json file for approved rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/dqc_us_rules/v8.1.4/plugin/xule/rulesetMap.json
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.