This rule evaluates whether the dimension default for an axis in the extension taxonomy is the same as the default for that axis in the base taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.
Users of the data do not expect that the default member will be changed and assume that any value reported with an axis has the same default member across all filers. For example, if a company reports a value of Revenues with no dimensions it is assumed that this represents revenues of the consolidated entity. However, if the company changed the default member of the Legal Entity axis to the parent company member then every value without a dimension would represent the parent company and not the revenue of the consolidated entity.
For each dimension-default relationship E in the extension taxonomy, if a dimension-default relationship B exists in the base taxonomy with the same dimension as its source, then E MUST have the same target as B.
The dimension default defined for the axis in the base taxonomy should not be changed in a company extension taxonomy. The default for the ClassesOfPropertyPlantAndEquipmentAxis in the base taxonomy is DebtInstrumentNameDomain, but the default has been replaced with PropertyPlantAndEquipmentMember.
Rule version: 16.0
The dimension default defined for the axis in the base Taxonomy should not be changed in a company extension taxonomy. The default for the {$dimName} in the base taxonomy is {$dimBaseName}, but the default has been replaced with {$memMame} in the extension taxonomy role {$dimRole}.
Rule version: 16.0
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_0041.73 | All Axes | Default |
1 The IFRS taxonomy was changed to allow a different default from prior years and companies were permitted to use a different default member.
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