Term: ReportingChecklistRule
Term: ReportingChecklistRule
Label: Reporting Checklist Rule
Key: 48
Category: Type of Rule (Assertion)
Description: A reporting checklist rule is a rule that describes the reportability of a disclosure. (A reporting checklist is similar to a disclosure checklist.)
Commentary: This type of rule is not explicitly expressed by XBRL, but XBRL does attempt to do something similar with the 'requires-element' arcrole. Essentially, the reporting checklist rules greatly expand on the 'requires-element' to articulate (a) structures that are ALWAYS REQUIRED in a report; (b) structures that are required IF SOME FACT IS REPORTED, say the 'Cash and Cash Equivalents Policy' is REQUIRED if the line item 'Cash and Cash Equivalents' is reported; (c) if structure A is reported; then structure B is also required to be reported; (d) structure X is an allowed alternative to structure Y; etc.
Technical Example: http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/us-gaap/reporting-checklist/ReportingChecklist-us-gaap-strict-rules-def.xml
Human Readable Example: http://xbrlsite.azurewebsites.net/2017/Prototypes/Microsoft2017/Disclosure%20Mechanics%20and%20Reporting%20Checklist.html
Additional Information: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf
Status: OK