Rule ID: DQC_0006
Status: Final
Initial release date for US GAAP filings: November 19, 2015
Initial effective date for US GAAP filings: January 1, 2016
Effective date for IFRS filings: June 29, 2018
Latest Committee-approved update: On April 23, 2019, the Committee approved restricting the rule to exclude S1, S2 and S3 style reports, as noted below.
This rule tests that the dates used for certain Document and Entity Information, accounting policy, text block and table text block elements are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).
In general, filings cover quarterly and annual periods in roughly 90 day increments. Due to allowable variations in reporting period length, filing periods may be more or less than the standard increment. The increments tested for each filing period are as follows:
Q1 65 to 115 days
Q2 155 to 205 days
Q3 245 to 295 days
FY 340 to 390 days
Q4 340 to 390 days
H1 155 to 205 days
H2 340 to 390 days
The following Document and Entity Information elements are included in this test:
Amendment Description
Amendment Flag
Current Fiscal Year End Date
Document Period End Date
Document Fiscal Year Focus
Document Fiscal Period Focus
Document Type
Entity Registrant Name
Entity Central Index Key
Entity Filer Category
This rule does not test any non numeric items that are not text block, table text block, and accounting policy elements.
This rule also does not test any transition period filings, which are identified by the letter "T" in the form name. Transition period filings are submitted when a filer changes their fiscal year. Transition period filings may cover periods which are different from the general quarter or annual length.
This rule currently tests filings from filers who incorporate and begin filing during the year. Although the rule will return an error message for these filings, they are valid exceptions to the rule. These cases are very rare.
This rule excludes the following report types as they can include previously filed reports: 'S-1', 'S-3', 'S-4', 'S-6', 'S-8', 'S-11', 'S-20', 'S-1/A', 'S-3/A', 'S-4/A', 'S-6/A', 'S-8/A', 'S-11/A', 'S-20/A', 'F-1' and 'F-3'.
EDGAR Filer Manual 6.6.1; EDGAR Filer Manual 6.6.2 requires the dates for text blocks, table text blocks, and accounting policy elements must be the current reporting period. This is true even when the information in the text blocks, table text blocks or accounting policies relates to a prior period.
Filers apply incorrect reporting dates to elements. This error impacts the consumption of the elements because users will extract the data based on the expected reporting date.
(Note: Presentation style of rule messages may differ among software implementations of the rules.)
The number of days, 270, in the date range reported for Document Type, 2015-01-01 to 2015-09-30 is not consistent with the Document Fiscal Period Focus value of Q2.
The properties of this dei:DocumentType fact are:
Period: 2015-01-01 to 2015-09-30
Dimensions: none
Unit: none
Rule version: 1.0
The Global Rule Logic document contains general guidelines for implementation of rules.
The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter's value is to occur.
The number of days, ${fact1.period.durationDays}, in the date range reported for ${fact1.label}, ${fact1.period.startDate} to ${fact1.period.endDate} is not consistent with the ${dei:DocumentFiscalPeriodFocus.fact.label} value of ${dei:DocumentFiscalPeriodFocus.fact.value}.
The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule element ID | Element label | Element name |
|---|---|---|
| DQC_0006.14 | Document Fiscal Period Focus | DocumentFiscalPeriodFocus |
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