The rules updated in this release are as follows:

Final Rule DQC-0001 (Axis with Inappropriate Members)

This rule identifies when a Member element has been used with an inappropriate Axis element. Some Axis elements only allow specific members and may or may not allow extension members.

This rule has been updated for new elements added in the 2018 US-GAAP taxonomy. Some elements that were under the Legal Entity Axis are no longer under that axis and will generate an appropriate error.

Final Rule DQC-0006 (DEI and Block Tag Date Contexts)

This rule identifies when the dates used for the Document and Entity Information, accounting policies, and other text blocks are inconsistent with the fiscal period focus of the filing.

The periods covered by this rule have been updated to use include periods common to IFRS filings. As such, this rule is now IFRS compliant. This rule has been approved for IFRS filers.

Final Rule DQC-0008 (Reversed Calculation)

This rule identifies when the elements used in a calculation are reversed from the calculations set forth by the taxonomy developers.

This rule has been updated for the 2018 US-GAAP taxonomy. The rule also supports all SEC approved IFRS taxonomies. This rule has been approved for IFRS filers.

Final Rule DQC-0015 (Negative Values)

This rule tests if certain elements have negative values when they should represent positive concepts.

This rule has been updated for the 2018 US-GAAP taxonomy, for the creation of the SEC Reporting Taxonomy, and for the use of the “Difference between Revenue Guidance in Effect before and after Topic 606 [Member]” element.

Final Rule DQC-0033 (Document Period End Date Context)

This rule identifies when the ending date used for the Document and Entity Information (with the exception of Entity Common Stock, Shares Outstanding and Entity Public Float) are inconsistent with the Document Period End Date.

This rule has been approved for IFRS filers.

Final Rule DQC-0036 (Document Period End Date Context / Fact Value Check)

This rule identifies when the ending date of the context for the Document Period End Date fact is inconsistent with the value of that fact.

This rule has been approved for IFRS filers.

Final Rule DQC-0041 (Axis with a Default Member that Differs from the Base Taxonomy)

This rule identifies when the dimension default relationship differs from the base taxonomy.

This rule has been approved for IFRS filers.

Final Rule DQC-0048 (Required Calculation Parent Element in the Cash Flow Statement)

This rule identifies when the calculation tree on the cash flow statement does not total to specific elements based on adopted accounting standards.

This rule is now effective as of June 1, 2018.

Final Rule DQC-0049 (Single Calculation Tree for Change in Cash Flows)

This rule identifies when the cash flow statement contains more than a single calculation tree.

This rule is now effective as of June 1, 2018.

Final Rule DQC-0057 (Cash Flow Opening and Closing Balances)

This rule identifies when certain elements are not used on the cash flow statement to express opening and closing balances.

This rule is now effective as of June 1, 2018.

Final Rule DQC-0062 (No Fact Value for Change in Cash)

This rule identifies when the cash flow statement but has not reported a value for the change in cash.

This rule is now effective as of June 1, 2018.

Final Rule DQC-0065 (Interest Paid Net (Operating) Not on Cash Flow)

This rule identifies when the element Interest Paid is presentation as supplemental cash flow information but the elements Interest Paid Net and Interest Paid Capitalized are not presented on the cash flow statement.

This rule is now effective as of June 1, 2018.

More information on the proposed rules is available here.

Sources

XBRL US Data Quality Committee Approves Sixth Ruleset for IFRS and US GAAP Filings (xbrl.us)
Public Exposure of Guidance & Validation Rules (xbrl.us)