Rule ID: DQC_0053
Status: Final
Release date: October 4, 2017
Effective date: June 1, 2018
The FASB has defined certain members that cannot be included on an axis. The following member axis combinations should not appear in the company's extension taxonomy:
| Dimension | Member |
|---|---|
| RetirementPlanSponsorLocationAxis | NonUsMember |
This rule reports an error for every instance of a fact. If no facts are reported it will report 1 error for the dimension that is reported incorrectly.
This rule identifies where a member is used on an axis where it should not be. This differs from DQC_0001 which identifies the population of allowable members. This rule identifies specific members that are not permitted on an axis.
This is defined in the FASB taxonomy and retirement benefits implementation guide in 2017 and applies to 2017 going forward.
If certain axes have inappropriate standard members, consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical.
If an axis has inappropriate US-GAAP members automated analysis is more difficult because the use of these members is not expected on the axis.
There are two messages associated with this rule. The first message reports when there is a fact associated with the axis member combination and the second message is reported when no fact is associated with the axis and member combination.
The rule message associated with an inappropriate member on an axis associated with a fact is as follows:
The member, NonUs [Member] is used on the Retirement Plan Sponsor Location [Axis] with the element Revenues with a value of 120,000,000. The NonUs [Member] member should not be used with the Retirement Plan Sponsor Location [Axis] .
The properties of this us-gaap:Revenues fact are:
Period: 2015-01-01 to 2015-09-30
Dimensions: RetirementPlanSponsorLocationAxis = NonUsMember
Unit: USD
Rule version: 5.0
The rule message associated with an inappropriate axis member combination where there is no associated fact, is as follows:
The member, NonUs [Member] is used on the Retirement Plan Sponsor Location [Axis] in the disclosure group "004120 – Disclosure – Pension (Details)". There are no facts associated with this member and axis. NonUs [Member] members should not be used with the Retirement Plan Sponsor Location [Axis].
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.
The rule template associated with an inappropriate member on an axis associated with a fact is as follows:
The extension member, ${Rule.member.label} is used on the axis ${Rule.axis.label} with the element ${fact1.label} with a value of ${fact1.value}. ${Rule.member.label} should not be used with the ${Rule.axis.label}
The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}
The rule message associated with an inappropriate axis member combination where there is no associated fact, is as follows:
The member, ${Rule.member.label}, is used on the axis, ${Rule.axis.label} in the disclosure group ${group}. There are no facts associated with this member and axis. The ${Rule.member.label} member should not be used with the ${Rule.axis.label}.
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Axis Name | Member Name |
|---|---|---|
| DQC.US.0053.7489 | RetirementPlanSponsorLocationAxis | NonUsMember |
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