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Version 24.0.5 of the Data Quality Committee Rules
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@davidtauriello davidtauriello released this 05 Sep 20:35
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v24.0.5
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Twelve new rules and one updated rule for US GAAP and IFRS taxonomy filers, as well as Reporting US GAAP Dividend Disclosures in XBRL - FAQ were available for public comment from April 15 through May 31, 2024. Members of the Data Quality Committee Approved these rules on June 27, 2024.

The minimum required XULE version for using these rules is 30013.

New Rules:

  • DQC_178 - Dividend Disclosures in the Statement of Changes in Shareholders Equity - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. The rule is comprised of nine components that help filers to select the correct elements and to tag the values with the appropriate sign.
  • DQC_179 - Dividend Event Disclosures - The rule identifies those cases where the filer has used the DividendsAxis inappropriately in the filing. The rule has seven components that check that the filer complies with the DQC Dividend guidance.
  • DQC_180 - Dividend Financial Statement Disclosures - The four components of this rule check dividend disclosures in the face of the financial statements. This rule supports the DQC Dividend guidance.
  • DQC_181 - Interest Expense Operating and Nonoperating - This rule checks that filers use the correct elements to record interest expense operating and interest expense nonoperating. In the 2024 US-GAAP taxonomy, the FASB added 2 new elements: InterestExpenseNonoperating and InterestExpenseOperating. The definition and label changed for the prior element InterestExpense. Two components of this rule help ensure that filers review the usage of the element InterestExpense, and replace it with the more specific operating or non-operating element. Applicable only to the 2024 Taxonomy.
  • DQC_182 - Dimensional Equivalents Using the Meta Taxonomy - This rule overlaps with some of the rules implemented in DQC_0011. This rule will eventually supersede rule DQC_0011. The rule uses the dimensional equivalents defined in the Meta taxonomy and checks that the values reported in a filing are consistent. As the meta taxonomy is updated the rule will take advantage of new relationships to check.
    The rule reads the relationship arc http://www.xbrl.org/2021/arcrole/concept-dimensional-equivalent to determine the axis, members and line items equivalent associated with a taxonomy line item.
  • DQC_183 - Face Financial Statement Location using the Accrual Axis - The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSheetLocation axis is not used to indicate the accounts where accruals are posted to.
  • DQC_184 - OCI Reconciliation of Before Tax and Net of Tax OCI - The rule is intended to ensure that the OCI elements have been reported with the correct signage.
  • DQC_185 - Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text - The rule checks whether the reconciliation facts are contained within the ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock in the inline XBRL filing. In 2024, the FASB updated the taxonomy to include Unrecognized Tax Benefit elements to be included in the text block element ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock. Previously these reconciliation elements were descendants of SummaryOfIncomeTaxContingenciesTextBlock. This rule only applies to the 2024 taxonomy.
  • DQC_186 - Dividend Disclosures in the Components of Equity (IFRS) - The rule identifies where the filer has used inappropriate combinations of dividend elements in the Statement of Shareholders Equity. Three components of the rule check that:
    1. dividend elements used with the retained earnings member are reported with a positive value,
    2. dividend line items have been used with the appropriate members of the ComponentsOfEquityAxis, and
    3. the concepts DividendsPaidOrdinarySharesPerShare and DividendsPaidOtherSharesPerShare are not used with a redundant class of stock axis.
  • DQC_187 - Property Plant and Equipment Calculation - This rule tests that the elements PropertyPlantAndEquipmentGross and PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization are recorded correctly. Four components of the rule check calculations to determine these elements are recorded consistently.
  • DQC_188 - Proxy Statement - This rule identifies the members used on this axis in the filing and compares the members used to the members defined in the SEC taxonomy. If there are no common members the rule will report an error. It is expected that the filers will use the members defined in the SEC taxonomy and will not create all extension members.
  • DQC_193 - Standard Dividend Member Name - Isolated rule 10153 from initial placement in DQC_179 so this rule can have a later effective date. This rule supports the DQC Dividend guidance.

Changes

  • DQC_0015 - NonNegative Rule (2024 update) - The non negative rules were updated for 2024 elements.
  • Fixes to existing rules from v23.0.14
  • Update to XULE 3001 (30001 minimum required)
  • Update test cases for public exposure rules as available
  • Update ruleset .zip files
  • #833 - fixes to dqc_0167, dqc_0179 and dqc_0193
  • #840 - fixes to dqc_0150, dqc_0166 effective date
  • #842 - fix dqc_0117
  • #845 - fix dqc_0081, dqc_0117 and dqc_0173
  • #849 - fix dqc_0170, effective dates
  • Update rulesetMap.json for IFRS 2024
  • #849 - fix dqc_0170, effective dates

DQC change logs, XULE build details & unit test results:

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

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