| 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 |
| Image: | |