Merge for v24.0.2 Approved (#840)

* Update DQC_0166 - fix UGT effective date and rule submission form as May 16 2024 * Update v24 approved (#838) * Update DQC_0185.xule Fixed issue from Paul W * Updated V24 for fix to 150 for single member value Added to only run when there were more than 1 member with facts to add. If there is only one this indicates its a disclosure and probably not a reconciliation * Update dqc-us-2024-V24-ruleset.zip * Recompile ruleset .zip files v24.0.2 - Python 3.12.4 || Arelle 2.30.11 || XULE 30013 - Update rulesetMap.json for v24.0.2 --------- Co-authored-by: campbellpryde
DataQualityCommittee · Aug 7, 2024 · 2492278 · 2492278
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Showing 20 changed files with 25 additions and 20 deletions.
diff --git a/dqc_us_rules/dqc-esef-2020-V24-ruleset.zip b/dqc_us_rules/dqc-esef-2020-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-esef-2021-V24-ruleset.zip b/dqc_us_rules/dqc-esef-2021-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-esef-2022-V24-ruleset.zip b/dqc_us_rules/dqc-esef-2022-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-ifrs-2020-V24-ruleset.zip b/dqc_us_rules/dqc-ifrs-2020-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-ifrs-2021-V24-ruleset.zip b/dqc_us_rules/dqc-ifrs-2021-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-ifrs-2022-V24-ruleset.zip b/dqc_us_rules/dqc-ifrs-2022-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-ifrs-2023-V24-ruleset.zip b/dqc_us_rules/dqc-ifrs-2023-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-ifrs-2024-V24-ruleset.zip b/dqc_us_rules/dqc-ifrs-2024-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-us-2020-V24-ruleset.zip b/dqc_us_rules/dqc-us-2020-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-us-2021-V24-ruleset.zip b/dqc_us_rules/dqc-us-2021-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-us-2022-V24-ruleset.zip b/dqc_us_rules/dqc-us-2022-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-us-2023-V24-ruleset.zip b/dqc_us_rules/dqc-us-2023-V24-ruleset.zip
diff --git a/dqc_us_rules/dqc-us-2024-V24-ruleset.zip b/dqc_us_rules/dqc-us-2024-V24-ruleset.zip
diff --git a/dqc_us_rules/source/lib/version.xule b/dqc_us_rules/source/lib/version.xule
@@ -9,7 +9,7 @@ DQC Rules
 
 /** Define the rule version **/
 
-constant $ruleVersion = '24.0.1'
+constant $ruleVersion = '24.0.2'
 
 /** Define Additional Attribute types that can be associated with a rule **/
 

diff --git a/dqc_us_rules/source/us/2021/DQC_0150.xule b/dqc_us_rules/source/us/2021/DQC_0150.xule
@@ -67,7 +67,8 @@ for $segmentCube in $SEGMENT_DISCLOSURE_CUBES
 
                         $non_neg_qname = (filter $MONETARY_NON_NEGS returns $item.name) 
 
-                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname
+                        /** Added to only run when there were more than 2 members to add. If there is only one this indicates its a disclosure and probably not a reconciliation **/
+                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname or $factsToAdd.length < 2
                             skip
                         else
                          $dimensionTotalDecimals = if $dimensionTotal.decimals == inf

diff --git a/dqc_us_rules/source/us/2022/DQC_0150.xule b/dqc_us_rules/source/us/2022/DQC_0150.xule
@@ -67,7 +67,8 @@ for $segmentCube in $SEGMENT_DISCLOSURE_CUBES
 
                         $non_neg_qname = (filter $MONETARY_NON_NEGS returns $item.name) 
 
-                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname
+                        /** Added to only run when there were more than 2 members to add. If there is only one this indicates its a disclosure and probably not a reconciliation **/
+                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname or $factsToAdd.length < 2
                             skip
                         else
                         tolerance_for_decimals_greater_than($addedDimensions, $dimensionTotal, min(list($dimensionTotal.decimals,$decimalsAddedFacts)), 2)

diff --git a/dqc_us_rules/source/us/2023/DQC_0150.xule b/dqc_us_rules/source/us/2023/DQC_0150.xule
@@ -67,7 +67,8 @@ for $segmentCube in $SEGMENT_DISCLOSURE_CUBES
 
                         $non_neg_qname = (filter $MONETARY_NON_NEGS returns $item.name) 
 
-                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname
+                        /** Added to only run when there were more than 2 members to add. If there is only one this indicates its a disclosure and probably not a reconciliation **/
+                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname or $factsToAdd.length < 2
                             skip
                         else
                         tolerance_for_decimals_greater_than($addedDimensions, $dimensionTotal, min(list($dimensionTotal.decimals,$decimalsAddedFacts)), 2)

diff --git a/dqc_us_rules/source/us/2024/DQC_0150.xule b/dqc_us_rules/source/us/2024/DQC_0150.xule
@@ -67,7 +67,8 @@ for $segmentCube in $SEGMENT_DISCLOSURE_CUBES
 
                         $non_neg_qname = (filter $MONETARY_NON_NEGS returns $item.name) 
 
-                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname
+                        /** Added to only run when there were more than 1 member with facts to add. If there is only one this indicates its a disclosure and probably not a reconciliation **/
+                        if $addedDimensions == none or $dimensionTotal == none  or $dimensionTotal <= 0 or $concept.local-name.lower-case.contains('incomeloss') or $concept.local-name.lower-case.contains('increasedecrease') or $concept not in $non_neg_qname or $factsToAdd.length < 2
                             skip
                         else
                         tolerance_for_decimals_greater_than($addedDimensions, $dimensionTotal, min(list($dimensionTotal.decimals,$decimalsAddedFacts)), 2)

diff --git a/dqc_us_rules/source/us/2024/DQC_0185.xule b/dqc_us_rules/source/us/2024/DQC_0185.xule
@@ -33,14 +33,15 @@ for $tax_item in $tax_increase_decrease_elements
 
         $taxFact = {@concept = $tax_item}
         $ancestors = $taxFact.inline-ancestors
-        if $ancestors == none
-            skip 
-        else
         $ancestorConcepts = filter $ancestors returns $item.concept.name 
-        if ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in $ancestorConcepts
-            false
+        /** Pick up those cases where the value is reported as text in income tax disclosure text block without the reconciliation.**/
+        if $ancestors.length == 0 or ((IncomeTaxDisclosureTextBlock in $ancestorConcepts) and $ancestorConcepts.length == 1)
+            skip 
         else
-            true
+            if ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in $ancestorConcepts
+                false
+            else
+                true
 
 message
 "The concept {$tax_item} with a value of {$taxFact} is reported in the disclosure within the text blocks item {$ancestorConcepts.join(', ')}. The element {$tax_item} should be included in the text block disclosure ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock instead.

diff --git a/rulesetMap.json b/rulesetMap.json
@@ -1,11 +1,11 @@
 {
-    "https://xbrl.ifrs.org/taxonomy/2023-03-23/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-ifrs-2023-V24-ruleset.zip",
-    "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-ifrs-2022-V24-ruleset.zip",
-    "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-ifrs-2021-V24-ruleset.zip",
-    "http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-ifrs-2020-V24-ruleset.zip",
-    "http://fasb.org/us-gaap/2024": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-us-2024-V24-ruleset.zip",
-    "http://fasb.org/us-gaap/2023": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-us-2023-V24-ruleset.zip",
-    "http://fasb.org/us-gaap/2022": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-us-2022-V24-ruleset.zip",
-    "http://fasb.org/us-gaap/2021-01-31": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-us-2021-V24-ruleset.zip",
-    "http://fasb.org/us-gaap/2020-01-31": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24/dqc_us_rules/dqc-us-2020-V24-ruleset.zip"
+    "https://xbrl.ifrs.org/taxonomy/2023-03-23/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-ifrs-2023-V24-ruleset.zip",
+    "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-ifrs-2022-V24-ruleset.zip",
+    "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-ifrs-2021-V24-ruleset.zip",
+    "http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-ifrs-2020-V24-ruleset.zip",
+    "http://fasb.org/us-gaap/2024": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-us-2024-V24-ruleset.zip",
+    "http://fasb.org/us-gaap/2023": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-us-2023-V24-ruleset.zip",
+    "http://fasb.org/us-gaap/2022": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-us-2022-V24-ruleset.zip",
+    "http://fasb.org/us-gaap/2021-01-31": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-us-2021-V24-ruleset.zip",
+    "http://fasb.org/us-gaap/2020-01-31": "https://github.com/DataQualityCommittee/dqc_us_rules/raw/v24.0.2/dqc_us_rules/dqc-us-2020-V24-ruleset.zip"
     }