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- add corresponding IFRS rules from dqc_us_rules - reset symlinks to IFRS rules from ESEF
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0008.xule | ||
../../ifrs/2020/DQC_IFRS_0008.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0041.xule | ||
../../ifrs/2020/DQC_IFRS_0041.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0080.xule | ||
../../ifrs/2020/DQC_IFRS_0080.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0092.xule | ||
../../ifrs/2020/DQC_IFRS_0092.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0093.xule | ||
../../ifrs/2020/DQC_IFRS_0093.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0101.xule | ||
../../ifrs/2020/DQC_IFRS_0101.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0102.xule | ||
../../ifrs/2020/DQC_IFRS_0102.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0103.xule | ||
../../ifrs/2020/DQC_IFRS_0103.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0105.xule | ||
../../ifrs/2020/DQC_IFRS_0105.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2020/DQC_IFRS_0115.xule | ||
../../ifrs/2020/DQC_IFRS_0115.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0008.xule | ||
../../ifrs/2021/DQC_IFRS_0008.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0041.xule | ||
../../ifrs/2021/DQC_IFRS_0041.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0080.xule | ||
../../ifrs/2021/DQC_IFRS_0080.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0101.xule | ||
../../ifrs/2021/DQC_IFRS_0101.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0102.xule | ||
../../ifrs/2021/DQC_IFRS_0102.xule |
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D:/Users/campbellpryde/Documents/GitHub/xule.dqc/dqc_us_rules/source/ifrs/2021/DQC_IFRS_0105.xule | ||
../../ifrs/2021/DQC_IFRS_0105.xule |
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/** | ||
DQC Rules | ||
(c) Copyright 2017 - 2021, XBRL US Inc. All rights reserved. | ||
See https://xbrl.us/dqc-license for license information. | ||
See https://xbrl.us/dqc-patent for patent infringement notice. | ||
Taxonomy: IFRS 2019 | ||
Original Release: Version 9 | ||
**/ | ||
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rule-name-prefix DQC | ||
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assert IFRS.0008.6819 satisfied | ||
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$rule_id = (rule-name().split('.'))[rule-name().split('.').length]; | ||
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$extCalcRelationship1 = navigate summation-item descendants returns by network set (relationship); | ||
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for ($network in $extCalcRelationship1.keys) | ||
for ($extCalcRelationship in $extCalcRelationship1[$network]) | ||
$extCalcSource = $extCalcRelationship.source; | ||
$extCalcTarget = $extCalcRelationship.target; | ||
$extCalcNetwork = $network.role.description; | ||
$extCalcSourceName = $extCalcSource.name.local-name; | ||
$extCalcTargetName = $extCalcTarget.name.local-name; | ||
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$calcRelationships.contains(set($extCalcRelationship.target.name.namespace-uri + ':' + $extCalcTargetName + ':' + $extCalcRelationship.source.name.namespace-uri + ':' + $extCalcSourceName, $extCalcRelationship.weight)) | ||
and $extCalcSource != $extCalcTarget | ||
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message | ||
"The calculation in the extension taxonomy rolling up from {$extCalcTargetName} to {$extCalcSourceName} in {$extCalcNetwork} is the opposite of a calculation defined in the base taxonomy. Check that the calculation is correct or that you have used the correct tag for the two elements identified in the calculation It is possible that the calculation is correct in the case of a reconciliation calculation. | ||
Check that the concept {$extCalcSourceName} is the correct calculation parent for this element. | ||
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Rule version: {$ruleVersion}" | ||
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severity error | ||
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effectiveDate $effective_dates[$rule_id] |
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/** | ||
DQC Rules | ||
(c) Copyright 2017 - 2021, XBRL US Inc. All rights reserved. | ||
See https://xbrl.us/dqc-license for license information. | ||
See https://xbrl.us/dqc-patent for patent infringement notice. | ||
Taxonomy: IFRS 2019 | ||
Original Release: Version 6 | ||
**/ | ||
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rule-name-prefix DQC | ||
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assert IFRS.0041.73 satisfied | ||
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$rule_id = (rule-name().split('.'))[rule-name().split('.').length]; | ||
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/** Get the dimension defaults used in the filing **/ | ||
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$filing_defaults = navigate dimension-default descendants returns set (source-name, target-name) ; | ||
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/** Get relationships in filing not in taxonomy. Taxonomy defaults are defined as a constant**/ | ||
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$default_in_filing_not_in_taxonomy = $filing_defaults - $taxonomy_defaults; | ||
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$filing_details_defaults = navigate dimension-default descendants include start returns (source-name, target-name, source, role) as dictionary; | ||
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for ($x in $default_in_filing_not_in_taxonomy) | ||
$default_details_list = filter $filing_details_defaults where $item['source-name'] == $x[1]; | ||
$default_details = $default_details_list[1] | ||
if (not is_extension($default_details['source'],$all_ifrs_base_taxonomies)) | ||
$dim_name = $default_details['source-name']; | ||
$dim_concept = $default_details['source'].name.local-name; | ||
$dim_role = $default_details['role'].description; | ||
$dim_base_names = navigate dimension-default descendants from $default_details['source-name'] taxonomy $ifrs-gaap returns (target-name); | ||
/** In the 2017 and 2016 IFRS Taxonomies a filer should use the ContinuingOperationsMember as the default on the ContinuingAndDiscontinuedOperationsAxis rather than the one defined in the taxonomy. **/ | ||
if ($dim_base_names.length == 0 or $dim_concept == 'ContinuingAndDiscontinuedOperationsAxis') | ||
false | ||
else | ||
$dim_base_name = $dim_base_names[1]; | ||
$mem_name = $default_details['target-name']; | ||
true | ||
else | ||
false | ||
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message | ||
"The dimension default defined for the axis in the base Taxonomy should not be changed in a company extension taxonomy. The default for the {$dim_name} in the base taxonomy is {$dim_base_name}, but the default has been replaced with {$mem_name} in the extension taxonomy role {$dim_role}. This issue is addressed in Question E.16 (Updated 02/05/2013) (formerly Question 38) of the SEC Staff Interpretations and FAQs Related to Interactive Data Disclosure. | ||
Rule version: {$ruleVersion}" | ||
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severity error | ||
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effectiveDate $effective_dates[$rule_id] | ||
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|
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/** | ||
DQC Rules | ||
(c) Copyright 2017 - 2021, XBRL US Inc. All rights reserved. | ||
See https://xbrl.us/dqc-license for license information. | ||
See https://xbrl.us/dqc-patent for patent infringement notice. | ||
Taxonomy: IFRS 2020 | ||
**/ | ||
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rule-name-prefix DQC | ||
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assert IFRS.0080 satisfied | ||
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$fact1 = | ||
{nonils @concept in $non_neg_ifrs_items.keys @unit=* where $fact < 0 and ($fact.dimensions.length == 0 or | ||
(not match_set_substring($fact, $exclude_non_neg_string_members) | ||
and (to-set($fact.dimensions-explicit.values.name) intersect $exclude_non_neg_members).length == 0 | ||
and ($fact.dimensions.keys.name intersect $exclude_non_neg_axis).length == 0 | ||
and not_elim_adjust($fact, $exclude_non_neg_axis_members))) | ||
}; | ||
$rule_suffix_id = $non_neg_ifrs_items[$fact1.concept.name]; | ||
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true | ||
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message | ||
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"{$fact1.concept.name} has a value of {$fact1} which is less than zero. This element should not have a negative value. | ||
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The properties of this {$fact1.concept} fact are: | ||
Period :{$fact1.period} | ||
Dimensions : {$fact1.dimensions.join(', ','=')} | ||
Unit : {$fact1.unit} | ||
Rule version: {$ruleVersion}" | ||
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rule-suffix | ||
$rule_suffix_id | ||
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rule-focus $fact1 | ||
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severity error | ||
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effectiveDate $effective_dates[$rule_suffix_id] |
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/** | ||
DQC Rules | ||
(c) Copyright 2017 - 2021, XBRL US Inc. All rights reserved. | ||
See https://xbrl.us/dqc-license for license information. | ||
See https://xbrl.us/dqc-patent for patent infringement notice. | ||
Taxonomy: IFRS 2020 | ||
**/ | ||
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rule-name-prefix DQC | ||
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assert IFRS.0092.9523 satisfied | ||
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$rule_id = (rule-name().split('.'))[rule-name().split('.').length]; | ||
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$fact1 = | ||
{@concept in $non_neg_ifrs_items.keys @unit=* @SegmentConsolidationItemsAxis = EliminationOfIntersegmentAmountsMember where $fact > 0 and ($fact.dimensions.length < 2 or | ||
(not match_set_substring($fact, $exclude_non_pos_string_members) | ||
and (to-set($fact.dimensions-explicit.values.name) intersect $exclude_non_pos_axis_members.to-set).length == 0 | ||
and (to-set($fact.dimensions.keys.name) intersect $exclude_non_neg_axis.to-set).length == 0 | ||
and not_elim_adjust($fact, $exclude_non_pos_axis_members))) | ||
}; | ||
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true | ||
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message | ||
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"{$fact1.concept.name} has a value of {$fact1} which is more than zero. This element should not have a positive value when used with the EliminationOfIntersegmentAmountsMember. | ||
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The properties of this {$fact1.concept} fact are: | ||
Period :{$fact1.period} | ||
Dimensions : {$fact1.dimensions.join(', ','=')} | ||
Unit : {$fact1.unit} | ||
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Rule Element Id:{$rule_id} | ||
Rule version: {$ruleVersion} | ||
" | ||
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rule-focus $fact1 | ||
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severity error | ||
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effectiveDate $effective_dates[$rule_id] | ||
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assert IFRS.0092.9524 satisfied | ||
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$rule_id = (rule-name().split('.'))[rule-name().split('.').length]; | ||
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$fact1 = | ||
{@concept in $non_pos_asset_ifrs_items.keys @unit=* @CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis in list(AccumulatedImpairmentMember, AccumulatedDepreciationAmortisationAndImpairmentMember, AccumulatedDepreciationAndAmortisationMember) where $fact > 0 and ($fact.dimensions.length < 2 or | ||
(not match_set_substring($fact, $exclude_non_neg_string_members) | ||
and (to-set($fact.dimensions-explicit.values.name) intersect $exclude_non_pos_asset_axis_members.to-set).length == 0 | ||
and (to-set($fact.dimensions.keys.name) intersect $exclude_non_neg_axis.to-set).length == 0 | ||
and not_elim_adjust($fact, $exclude_non_pos_asset_axis_members))) | ||
}; | ||
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true | ||
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message | ||
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"{$fact1.concept.name} has a value of {$fact1} which is more than zero. This element should not have a positive value when used with the dimensions {$fact1.dimensions.join(', ','=')}. | ||
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The properties of this {$fact1.concept} fact are: | ||
Period :{$fact1.period} | ||
Dimensions : {$fact1.dimensions.join(', ','=')} | ||
Unit : {$fact1.unit} | ||
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Rule Element Id:{$rule_id} | ||
Rule version: {$ruleVersion} | ||
" | ||
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rule-focus $fact1 | ||
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severity error | ||
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effectiveDate $effective_dates[$rule_id] |
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