Rule ID: DQC_0047
Status: Final
Release date: October 4, 2017
Effective date: June 1, 2018
This rule tests whether the descendants of both the elements NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and NetCashProvidedByUsedInOperatingActivities in the companies extension taxonomy have no value defined for the balance attribute. Errors should be returned for each descendant element (that is not an extension element) in the calculation linkbase that has no balance type defined. For example, a single error will be returned if a calculation descendant has no balance type. One exception to this rule is the element NetCashProvidedByUsedInOperatingActivitiesContinuingOperations. This element has no balance type (by design) and is a descendant of NetCashProvidedByUsedInOperatingActivities. This descendant without a balance type is not reported as an error. This rule does not flag errors for extension elements that are included in the calculation linkbase that have no balance types.
This rule identifies where inappropriate increase decrease items from a roll forward have been used in the statement of cash flows. An example of this is where the concept NetCashProvidedByUsedInOperatingActivities defined in the companies extension taxonomy includes the concept AssetRetirementObligationPeriodIncreaseDecrease as a summation-child.
In the company's extension taxonomy, the concept Net Cash Provided by (Used in) Operating Activities includes Asset Retirement Obligation, Period Increase (Decrease) as a summation-child. The concept Asset Retirement Obligation, Period Increase (Decrease) should not appear as a child of Net Cash Provided by (Used in) Operating Activities because it does not have a balance type. Increase (Decrease) items without balance attributes are used in a roll forward and should not be used in the cash flow statement as they represent the impact on the balance sheet item which is the opposite of the impact on cash.
Rule version: 5.0
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.
In the company's extension taxonomy the concept ${parentElement.name} includes ${childElement.name} as a summation-child. The concept ${childElement.name} should not appear as a child of ${parentElement.name} because it does not have a balance type. Increase (Decrease) items without balance attributes are used in a roll forward and should not be used in the cash flow statement as they represent the impact on the balance sheet item which is the opposite of the impact on cash.
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule element ID | Parent Element | Level |
|---|---|---|
| DQC.US.0047.7481 | NetCashProvidedByUsedInOperatingActivities OR NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | inf |
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