arelle-release 2.37.46__py3-none-any.whl → 2.38.0__py3-none-any.whl

arelle/plugin/validate/UK/ValidateUK.py

@@ -7,12 +7,13 @@ from dataclasses import dataclass
 from dataclasses import field
 from enum import Enum
 from functools import cached_property
-from typing import Any, cast
+from typing import Any, cast, Iterable
 
 import regex as re
 
 from arelle.ModelInstanceObject import ModelFact
 from arelle.ModelXbrl import ModelXbrl
+from arelle.XmlValidateConst import VALID
 
 # Error codes
 CH_AUDIT = 'Char.Audit'
@@ -24,6 +25,7 @@ CO_AUDIT = 'Co.Audit'
 CO_AUDIT_NR = 'Co.AuditNR'
 CO_DIR_REP = 'Co.DirReport'
 CO_DIR_RESP = 'Co.DirResp'
+CO_GROUP = 'Co.Group'
 CO_MED_CO = 'Co.MedCo'
 CO_MICRO = 'Co.Micro'
 CO_MISSING_ELEMENT = 'Co.MissingElement'
@@ -34,6 +36,7 @@ CO_SEC_477 = 'Co.Sec477'
 CO_SEC_480 = 'Co.Sec480'
 LP_ABRID = 'Lp.Abrid'
 LP_AUDIT = 'Lp.Audit'
+LP_GROUP = 'Lp.Group'
 LP_MED_LP = 'Lp.MedLp'
 LP_MEM_RESP = 'Lp.MemResp'
 LP_MICRO = 'Lp.Micro'
@@ -56,19 +59,23 @@ CONCEPT_ACCOUNTS_STATUS_DIMENSION = 'AccountsStatusDimension'
 CONCEPT_ACCOUNTS_TYPE_FULL_OR_ABBREVIATED = 'AccountsTypeFullOrAbbreviated'  # DEPRECATED IN 2022+ taxonomies.  No replacement yet.
 CONCEPT_ACCOUNTS_TYPE_DIMENSION = 'AccountsTypeDimension'
 CONCEPT_ADVERSE_OPINION = 'AdverseOpinion'
+CONCEPT_BALANCE_SHEET_DATE = 'BalanceSheetDate'
 CONCEPT_CHARITY_FUNDS = 'CharityFunds'
 CONCEPT_CHARITY_REGISTRATION_NUMBER_ENGLAND_WALES = 'CharityRegistrationNumberEnglandWales'
 CONCEPT_CHARITY_REGISTRATION_NUMBER_NORTH_IRELAND = 'CharityRegistrationNumberNorthernIreland'
 CONCEPT_CHARITY_REGISTRATION_NUMBER_SCOTLAND = 'CharityRegistrationNumberScotland'
+CONCEPT_CONSOLIDATED = 'Consolidated'
 CONCEPT_DATE_AUDITOR_REPORT = 'DateAuditorsReport'
 CONCEPT_DATE_CHARITY_AUDITORS_REPORT = 'DateCharityAuditorsReport'
 CONCEPT_DATE_SIGNING_DIRECTOR_REPORT = 'DateSigningDirectorsReport'
 CONCEPT_DATE_SIGNING_TRUSTEES_REPORT = 'DateSigningTrusteesAnnualReport'
 CONCEPT_DIRECTOR_SIGNING_DIRECTORS_REPORT = 'DirectorSigningDirectorsReport'
 CONCEPT_DISCLAIMER_OPINION = 'DisclaimerOpinion'
+CONCEPT_END_DATE_FOR_PERIOD_COVERED_BY_REPORT = 'EndDateForPeriodCoveredByReport'
 CONCEPT_ENTITY_DORMANT = 'EntityDormantTruefalse'
 CONCEPT_ENTITY_TRADING_STATUS = 'EntityTradingStatus'
 CONCEPT_ENTITY_TRADING_STATUS_DIMENSION = 'EntityTradingStatusDimension'
+CONCEPT_GROUP_COMPANY_DATA_DIMENSION = 'GroupCompanyDataDimension'
 CONCEPT_LANGUAGES_DIMENSION = 'LanguagesDimension'
 CONCEPT_MEDIUM_COMPANY = 'StatementThatCompanyHasPreparedAccountsUnderProvisionsRelatingToMedium-sizedCompanies'
 CONCEPT_MEDIUM_COMPANIES_REGIME_FOR_ACCOUNTS = 'Medium-sizedCompaniesRegimeForAccounts'
@@ -430,10 +437,11 @@ class ValidateUK:
     _codeResultMap: dict[str, CodeResult] = field(default_factory=dict)
 
     def _checkValidFact(self, fact: ModelFact ) -> bool:
-        if fact is not None:
-            if not fact.isNil:
-                return True
-        return False
+        return (
+            fact is not None and
+            not fact.isNil and
+            fact.context is not None
+        )
 
     def _errorOnMissingFact(self, conceptLocalName: str) -> None:
         """
@@ -628,16 +636,12 @@ class ValidateUK:
         elif code == CH_CHAR_FUND:
             concept = CONCEPT_CHARITY_FUNDS
         trading = False
-        for fact in self._getFacts(CONCEPT_ENTITY_TRADING_STATUS):
-            if fact is None or fact.context is None:
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_ENTITY_TRADING_STATUS_DIMENSION:
-                    if value.xValue.localName in {
-                        NotTrading.CONCEPT_ENTITY_NO_LONGER_TRADING.value,
-                        NotTrading.CONCEPT_ENTITY_HAS_NEVER_TRADED.value,
-                    }:
-                        trading = True
+        for value in self._getDimensionValues(CONCEPT_ENTITY_TRADING_STATUS, CONCEPT_ENTITY_TRADING_STATUS_DIMENSION):
+            if value in {
+                NotTrading.CONCEPT_ENTITY_NO_LONGER_TRADING.value,
+                NotTrading.CONCEPT_ENTITY_HAS_NEVER_TRADED.value,
+            }:
+                trading = True
         if not self._getAndCheckValidFacts([concept]) and not trading:
             return CodeResult(
                 conceptLocalName=concept,
@@ -648,6 +652,39 @@ class ValidateUK:
             )
         return CodeResult()
 
+    def _evaluateGroupFacts(self) -> CodeResult:
+        """
+        BalanceSheetDate with GroupCompanyDataDimension and Consolidated must equal BalanceSheetDate with default
+        dimensions. Both facts must be non-nil.
+        """
+        consolidatedFact = None
+        defaultFact = None
+        endDateFact = None
+        for fact in self._getFacts(CONCEPT_END_DATE_FOR_PERIOD_COVERED_BY_REPORT):
+            if not fact.context.qnameDims:
+                endDateFact = fact
+                break
+        if endDateFact is None:
+            return CodeResult()
+        for balanceSheetDateFact in self._getFacts(CONCEPT_BALANCE_SHEET_DATE):
+            if self._checkValidFact(balanceSheetDateFact):
+                if not balanceSheetDateFact.context.qnameDims and balanceSheetDateFact.context.instantDate == endDateFact.context.instantDate:
+                    defaultFact = balanceSheetDateFact
+                for qname, value in balanceSheetDateFact.context.qnameDims.items():
+                    if value.xValid < VALID:
+                        continue
+                    if qname.localName == CONCEPT_GROUP_COMPANY_DATA_DIMENSION and cast(str, value.xValue.localName) == CONCEPT_CONSOLIDATED:
+                        consolidatedFact = balanceSheetDateFact
+                        break
+        if consolidatedFact is None or defaultFact is None or consolidatedFact.xValue != defaultFact.xValue:
+            return CodeResult(
+                conceptLocalName=CONCEPT_BALANCE_SHEET_DATE,
+                success=False,
+                message="A fact tagged with BalanceSheetDate with the dimension of GroupCompanyDataDimension/Consolidated "
+                        "must equal a fact tagged with BalanceSheetDate with the default dimension."
+            )
+        return CodeResult()
+
     def _evaluateCode(self, code: str) -> CodeResult:
         """
         Evaluates whether the conditions associated with the given code pass.
@@ -669,6 +706,8 @@ class ValidateUK:
             result = self._evaluateProfLossOrCharityFundsFact(code)
         elif code == CH_AUDIT:
             result = self._evaluateCharAuditFacts()
+        elif code in (CO_GROUP, LP_GROUP):
+            result = self._evaluateGroupFacts()
         return self._setCode(code, result)
 
     def _getFacts(self, conceptLocalName: str) -> list[ModelFact]:
@@ -686,13 +725,11 @@ class ValidateUK:
         """
         Determines if the language is set to Welsh, otherwise defaults to English.
         """
-        for fact in self._getFacts(CONCEPT_REPORT_PRINCIPAL_LANGUAGE):
-            if fact is None or fact.context is None:
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_LANGUAGES_DIMENSION:
-                    if value.xValue.localName == CONCEPT_WELSH:
-                        return HmrcLang.WELSH
+        if any(
+            lang == CONCEPT_WELSH
+            for lang in self._getDimensionValues(CONCEPT_REPORT_PRINCIPAL_LANGUAGE, CONCEPT_LANGUAGES_DIMENSION)
+        ):
+            return HmrcLang.WELSH
         return HmrcLang.ENGLISH
 
     def _yieldErrorOrWarning(self, code: str, result: CodeResult) -> None:
@@ -725,47 +762,19 @@ class ValidateUK:
 
     @cached_property
     def accountStatus(self) -> str | None:
-        facts = self._getFacts(CONCEPT_ACCOUNTS_STATUS)
-        for fact in facts:
-            if not self._checkValidFact(fact):
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_ACCOUNTS_STATUS_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+        return next(iter(self._getDimensionValues(CONCEPT_ACCOUNTS_STATUS, CONCEPT_ACCOUNTS_STATUS_DIMENSION)), None)
 
     @cached_property
     def accountsType(self) -> str | None:
-        facts = self._getFacts(CONCEPT_ACCOUNTS_TYPE_FULL_OR_ABBREVIATED)
-        for fact in facts:
-            if not self._checkValidFact(fact):
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_ACCOUNTS_TYPE_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+        return next(iter(self._getDimensionValues(CONCEPT_ACCOUNTS_TYPE_FULL_OR_ABBREVIATED, CONCEPT_ACCOUNTS_TYPE_DIMENSION)), None)
 
     @cached_property
     def accountingStandardsApplied(self) -> str | None:
-        facts = self._getFacts(CONCEPT_ACCOUNTING_STANDARDS_APPLIED)
-        for fact in facts:
-            if not self._checkValidFact(fact):
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_ACCOUNTING_STANDARDS_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+        return next(iter(self._getDimensionValues(CONCEPT_ACCOUNTING_STANDARDS_APPLIED, CONCEPT_ACCOUNTING_STANDARDS_DIMENSION)), None)
 
     @cached_property
     def applicableLegislation(self) -> str | None:
-        facts = self._getFacts(CONCEPT_APPLICABLE_LEGISLATION)
-        for fact in facts:
-            if not self._checkValidFact(fact):
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_APPLICABLE_LEGISLATION_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+        return next(iter(self._getDimensionValues(CONCEPT_APPLICABLE_LEGISLATION, CONCEPT_APPLICABLE_LEGISLATION_DIMENSION)), None)
 
     @cached_property
     def isEntityDormant(self) -> bool:
@@ -776,25 +785,22 @@ class ValidateUK:
 
     @cached_property
     def legalFormEntity(self) -> str | None:
-        facts = self._getFacts(CONCEPT_LEGAL_FORM_ENTIY)
-        for fact in facts:
-            if not self._checkValidFact(fact):
-                continue
-            for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_LEGAL_FORM_ENTIY_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+        return next(iter(self._getDimensionValues(CONCEPT_LEGAL_FORM_ENTIY, CONCEPT_LEGAL_FORM_ENTIY_DIMENSION)), None)
 
     @cached_property
     def scopeAccounts(self) -> str | None:
-        facts = self._getFacts(CONCEPT_SCOPE_ACCOUNTS)
+        return next(iter(self._getDimensionValues(CONCEPT_SCOPE_ACCOUNTS, CONCEPT_SCOPE_ACCOUNTS_DIMENSION)), None)
+
+    def _getDimensionValues(self, conceptLocalName: str, dimensionLocalName: str) -> Iterable[str]:
+        facts = self._getFacts(conceptLocalName)
         for fact in facts:
             if not self._checkValidFact(fact):
                 continue
             for qname, value in fact.context.qnameDims.items():
-                if qname.localName == CONCEPT_SCOPE_ACCOUNTS_DIMENSION:
-                    return cast(str, value.xValue.localName)
-        return None
+                if value.xValid < VALID:
+                    continue
+                if qname.localName == dimensionLocalName:
+                    yield cast(str, value.xValue.localName)
 
     def validate(self) -> None:
         """
@@ -866,6 +872,14 @@ class ValidateUK:
                     self.validateAuditedOtherLLP()
                 else:
                     self.validateAuditedOtherCompany()
+            elif self.scopeAccounts in {
+                ScopeAccounts.GROUP_ONLY.value,
+                ScopeAccounts.CONSOLIDATED_GROUP.value,
+            }:
+                if self.legalFormEntity == CONCEPT_LLP:
+                    self.validateAuditedGroupLLP()
+                else:
+                    self.validateAuditedGroupCompany()
 
     def validateCharities(self) -> None:
         """
@@ -1306,3 +1320,53 @@ class ValidateUK:
         result = self._evaluateCode(CO_SM_CO)
         if not result.success:
             self._errorOnMissingFactText(CO_SM_CO, result)
+
+    def validateAuditedGroupCompany(self) -> None:
+        """
+        Checks conditions applicable to audited group companies:
+        Co.Audit AND ((Co.DirReport AND Co.ProfLoss AND Co.Group) OR Co.SmCo).
+        """
+        result = self._evaluateCode(CO_AUDIT)
+        if not result.success:
+            self._yieldErrorOrWarning(CO_AUDIT, result)
+
+        result = self._evaluateCode(CO_SM_CO)
+        if not result.success:
+            failedOr = False
+            dirRepResult = self._evaluateCode(CO_DIR_REP)
+            if not dirRepResult.success:
+                self._yieldErrorOrWarning(CO_DIR_REP, dirRepResult)
+                failedOr = True
+            profLossResult = self._evaluateCode(CO_PROF_LOSS)
+            if not profLossResult.success:
+                self._yieldErrorOrWarning(CO_PROF_LOSS, profLossResult)
+                failedOr = True
+            groupResult = self._evaluateCode(CO_GROUP)
+            if not groupResult.success:
+                self._yieldErrorOrWarning(CO_GROUP, groupResult)
+                failedOr = True
+            if failedOr:
+                self._errorOnMissingFactText(CO_SM_CO, result)
+
+    def validateAuditedGroupLLP(self) -> None:
+        """
+        Checks conditions applicable to audited group companies:
+        LP.Audit AND ((LP.ProfLoss+LP.Group) OR LP.SmLp)
+        """
+        result = self._evaluateCode(LP_AUDIT)
+        if not result.success:
+            self._yieldErrorOrWarning(LP_AUDIT, result)
+
+        result = self._evaluateCode(LP_SM_LP)
+        if not result.success:
+            failedOr = False
+            profLossResult = self._evaluateCode(LP_PROF_LOSS)
+            if not profLossResult.success:
+                self._yieldErrorOrWarning(LP_PROF_LOSS, profLossResult)
+                failedOr = True
+            groupResult = self._evaluateCode(LP_GROUP)
+            if not groupResult.success:
+                self._yieldErrorOrWarning(LP_GROUP, groupResult)
+                failedOr = True
+            if failedOr:
+                self._errorOnMissingFactText(LP_SM_LP, result)

arelle/plugin/validate/UK/__init__.py

@@ -8,15 +8,16 @@ References:
 - [HMRC CT Inline XBRL Style Guide](https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/434588/xbrl-style-guide.pdf)
 """
 import os
-from math import isnan
 from arelle import ModelDocument, XmlUtil
-from arelle.ModelValue import qname, dateTime, DATE
-from arelle.ValidateXbrlCalcs import inferredDecimals, rangeValue, insignificantDigits
+from arelle.ModelValue import qname, dateTime, DATE, dateUnionEqual
+from arelle.ValidateDuplicateFacts import getDuplicateFactSets
+from arelle.ValidateXbrlCalcs import insignificantDigits
 from arelle.Version import authorLabel, copyrightLabel
 from arelle.XbrlConst import xbrli, qnXbrliXbrl
 import regex as re
 import tinycss2.ast
 from collections import defaultdict
+from arelle.XmlValidate import VALID
 
 from .ValidateUK import ValidateUK
 
@@ -38,12 +39,18 @@ IMG_URL_CSS_PROPERTIES = frozenset([
 EMPTYDICT = {}
 _6_APR_2008 = dateTime("2008-04-06", type=DATE)
 
-COMMON_GENERIC_DIMENSIONS = {
+GENERIC_DIMENSION_VALIDATIONS = {
+    # "LocalName": (range of numbers if any, first item name, 2nd choice item name if any)
+    "SpecificDiscontinuedOperation": (1, 8, "DescriptionDiscontinuedOperationOrNon-currentAssetsOrDisposalGroupHeldForSale"),
+    "SpecificNon-currentAssetsDisposalGroupHeldForSale": (1, 8, "DescriptionDiscontinuedOperationOrNon-currentAssetsOrDisposalGroupHeldForSale"),
     "Chairman": ("NameEntityOfficer",),
     "ChiefExecutive": ("NameEntityOfficer",),
     "ChairmanChiefExecutive": ("NameEntityOfficer",),
     "SeniorPartnerLimitedLiabilityPartnership": ("NameEntityOfficer",),
-    "HighestPaidDirector": ("NameEntityOfficer",),
+    "CorporateTrustee": (1, 3, "NameEntityOfficer"),
+    "DirectorOfCorporateTrustee": ("NameEntityOfficer",),
+    "CustodianTrustee": ("NameEntityOfficer",),
+    "Trustee": (1, 20, "NameEntityOfficer",),
     "CompanySecretary": (1, 2, "NameEntityOfficer",),
     "CompanySecretaryDirector": (1, 2, "NameEntityOfficer",),
     "Director": (1, 40, "NameEntityOfficer",),
@@ -60,7 +67,7 @@ COMMON_GENERIC_DIMENSIONS = {
     "UnconsolidatedStructuredEntity": (1, 5, "NameUnconsolidatedStructuredEntity"),
     "IntermediateParent": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
     "EntityWithJointControlOrSignificantInfluence": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
-    "AnotherGroupMember": (1, 8, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
+    "OtherGroupMember": (1, 8, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
     "KeyManagementIndividualGroup": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
     "CloseFamilyMember": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
     "EntityControlledByKeyManagementPersonnel": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
@@ -77,6 +84,7 @@ COMMON_GENERIC_DIMENSIONS = {
     "OtherPost-employmentBenefitPlan": (1, 2, "NameDefinedContributionPlan", "NameDefinedBenefitPlan"),
     "OtherContractType": (1, 2, "DescriptionOtherContractType"),
     "OtherDurationType": (1, 2, "DescriptionOtherContractDurationType"),
+    "OtherChannelType": (1, 2, "DescriptionOtherSalesChannelType"),
     "SalesChannel": (1, 2, "DescriptionOtherSalesChannelType"),
 }
 
@@ -115,33 +123,6 @@ MUST_HAVE_ONE_ITEM = {
     }
 }
 
-GENERIC_DIMENSION_VALIDATION = {
-    # "taxonomyType": { "LocalName": (range of numbers if any, first item name, 2nd choice item name if any)
-    "ukGAAP": COMMON_GENERIC_DIMENSIONS,
-    "ukIFRS": COMMON_GENERIC_DIMENSIONS,
-    "charities": {
-        **COMMON_GENERIC_DIMENSIONS,
-        **{
-            "Trustee": (1, 20, "NameEntityOfficer"),
-            "CorporateTrustee": (1, 3, "NameEntityOfficer"),
-            "CustodianTrustee": (1, 3, "NameEntityOfficer"),
-            "Director1CorporateTrustee": ("NameEntityOfficer",),
-            "Director2CorporateTrustee": ("NameEntityOfficer",),
-            "Director3CorporateTrustee": ("NameEntityOfficer",),
-            "TrusteeTrustees": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
-            "CloseFamilyMemberTrusteeTrustees": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
-            "EntityControlledTrustees": (1, 5, "NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"),
-            "Activity": (1, 50, "DescriptionActivity"),
-            "MaterialFund": (1, 50, "DescriptionsMaterialFund"),
-            "LinkedCharity": (1, 5, "DescriptionActivitiesLinkedCharity"),
-            "NameGrantRecipient": (1, 50, "NameSpecificInstitutionalGrantRecipient"),
-            "ConcessionaryLoan": (1, 50, "DescriptionConcessionaryLoan"),
-        }
-    },
-    "FRS": COMMON_GENERIC_DIMENSIONS,
-    "FRS-2022": COMMON_GENERIC_DIMENSIONS
-}
-
 ALLOWED_IMG_MIME_TYPES = (
         "data:image/gif;base64",
         "data:image/jpeg;base64", "data:image/jpg;base64", # note both jpg and jpeg are in use
@@ -221,9 +202,9 @@ def validateXbrlFinally(val, *args, **kwargs):
             scheme, identifier = c1.entityIdentifier
             if scheme == "http://www.companieshouse.gov.uk/":
                 companyReferenceNumberContexts[identifier].append(c1.id)
-        atLeastOneFacts = {}
+        atLeastOneFacts = defaultdict(set)
         uniqueFacts = {}  # key = (qname, context hash, unit hash, lang)
-        mandatoryFacts = {}
+        mandatoryFacts = defaultdict(set)
         mandatoryGDV = defaultdict(set)
         factForConceptContextUnitHash = defaultdict(list)
         hasCompaniesHouseContext = any(cntx.entityIdentifier[0] == "http://www.companieshouse.gov.uk/"
@@ -243,7 +224,7 @@ def validateXbrlFinally(val, *args, **kwargs):
                     else:
                         l = _memName
                         n = None
-                    gdv = GENERIC_DIMENSION_VALIDATION.get(val.txmyType, EMPTYDICT).get(l)
+                    gdv = GENERIC_DIMENSION_VALIDATIONS.get(l)
                     if (gdv and (n is None or
                                  (isinstance(gdv[0],int) and isinstance(gdv[1],int) and n >= gdv[0] and n <= gdv[1]))):
                         gdvFacts = [f for f in gdv if isinstance(f,str)]
@@ -270,12 +251,12 @@ def validateXbrlFinally(val, *args, **kwargs):
                     factNamespaceURI = f.qname.namespaceURI
                     factLocalName = f.qname.localName
                     if factLocalName in MANDATORY_ITEMS[val.txmyType]:
-                        mandatoryFacts[factLocalName] = f
+                        mandatoryFacts[factLocalName].add(f)
                     if val.txmyType in MUST_HAVE_ONE_ITEM and factLocalName in MUST_HAVE_ONE_ITEM[val.txmyType]:
-                        atLeastOneFacts[factLocalName] = f
+                        atLeastOneFacts[factLocalName].add(f)
                     if factLocalName == "UKCompaniesHouseRegisteredNumber" and val.isAccounts:
                         if hasCompaniesHouseContext:
-                            mandatoryFacts[factLocalName] = f
+                            mandatoryFacts[factLocalName].add(f)
                         for _cntx in contextsUsed:
                             _scheme, _identifier = _cntx.entityIdentifier
                             if _scheme == "http://www.companieshouse.gov.uk/" and f.xValue != _identifier:
@@ -346,17 +327,72 @@ def validateXbrlFinally(val, *args, **kwargs):
         checkFacts(modelXbrl.facts)
 
         if val.isAccounts:
-            _missingItems = MANDATORY_ITEMS[val.txmyType] - mandatoryFacts.keys()
-            if hasCompaniesHouseContext and "UKCompaniesHouseRegisteredNumber" not in mandatoryFacts:
-                _missingItems.add("UKCompaniesHouseRegisteredNumber")
+            startDate = None
+            endDate = None
+            _missingItems = []
+            for fact in mandatoryFacts.get('EndDateForPeriodCoveredByReport', set()):
+                if (fact is not None and
+                        fact.xValid >= VALID and
+                        fact.context is not None and
+                        fact.context.isInstantPeriod and
+                        dateUnionEqual(fact.context.instantDate, fact.xValue)):
+                    endDate = fact.xValue
+                    break
+            else:
+                _missingItems.append('EndDateForPeriodCoveredByReport')
+
+            for fact in mandatoryFacts.get('StartDateForPeriodCoveredByReport', set()):
+                if (fact is not None and
+                        fact.xValid >= VALID and
+                        fact.context is not None and
+                        fact.context.isInstantPeriod and
+                        dateUnionEqual(fact.context.instantDate, endDate)):
+                    startDate = fact.xValue
+                    break
+            else:
+                _missingItems.append('StartDateForPeriodCoveredByReport')
+
+            if startDate is not None and endDate is not None:
+                mandatoryConceptsToCheck = MANDATORY_ITEMS[val.txmyType]
+                if hasCompaniesHouseContext:
+                    mandatoryConceptsToCheck = MANDATORY_ITEMS[val.txmyType] | {"UKCompaniesHouseRegisteredNumber"}
+
+                for mandatoryConcept in mandatoryConceptsToCheck:
+                    if mandatoryConcept in ['StartDateForPeriodCoveredByReport', 'EndDateForPeriodCoveredByReport']:
+                        continue
+                    foundFact = False
+                    for fact in mandatoryFacts.get(mandatoryConcept, set()):
+                        if (fact is not None and fact.context is not None and fact.xValid >= VALID and
+                                ((fact.context.isInstantPeriod and dateUnionEqual(fact.context.instantDate, endDate) or
+                                  (fact.context.isStartEndPeriod and dateUnionEqual(fact.context.startDatetime, startDate) and
+                                   dateUnionEqual(fact.context.endDate, endDate, instantEndDate=True))))):
+                                foundFact = True
+                                break
+                    if not foundFact:
+                        _missingItems.append(mandatoryConcept)
+
             if _missingItems:
                 modelXbrl.error("JFCVC.3312",
-                    _("Facts are MANDATORY: %(missingItems)s"),
+                    _("The following mandatory concepts are either not tagged on a fact or are tagged on facts that "
+                      "have contexts that do not align with the dates as reported in "
+                      "'StartDateForPeriodCoveredByReport' and 'EndDateForPeriodCoveredByReport': %(missingItems)s"),
                     modelObject=modelXbrl, missingItems=", ".join(sorted(_missingItems)))
-            if not atLeastOneFacts and val.txmyType in MUST_HAVE_ONE_ITEM:
-                modelXbrl.error("JFCVC.3312.atLeastOne",
-                                _("At least one of the facts is MANDATORY: %(missingItems)s"),
-                                modelObject=modelXbrl, missingItems=", ".join(sorted(MUST_HAVE_ONE_ITEM[val.txmyType])))
+
+            if startDate is not None and endDate is not None and val.txmyType in MUST_HAVE_ONE_ITEM:
+                foundFact = False
+                for mustHaveOneConcept in MUST_HAVE_ONE_ITEM[val.txmyType]:
+                    for fact in atLeastOneFacts.get(mustHaveOneConcept, set()):
+                        if (fact is not None and fact.context is not None and fact.xValid >= VALID and
+                                ((fact.context.isInstantPeriod and dateUnionEqual(fact.context.instantDate, endDate) or
+                                  (fact.context.isStartEndPeriod and dateUnionEqual(fact.context.startDatetime, startDate) and
+                                   dateUnionEqual(fact.context.endDate, endDate, instantEndDate=True))))):
+                            foundFact = True
+                            break
+
+                if not foundFact:
+                    modelXbrl.error("JFCVC.3312.atLeastOne",
+                                    _("At least one of the facts is MANDATORY: %(missingItems)s"),
+                                    modelObject=modelXbrl, missingItems=", ".join(sorted(MUST_HAVE_ONE_ITEM[val.txmyType])))
 
             ''' removed with JFCVC v4.0 2020-06-09
             f = mandatoryFacts.get("StartDateForPeriodCoveredByReport")
@@ -374,62 +410,12 @@ def validateXbrlFinally(val, *args, **kwargs):
                     _("Generic dimension members have no associated name or description item, member names (name or description item): %(memberNames)s"),
                     modelObject=modelXbrl, memberNames=", ".join(sorted(memLocalNamesMissing)))
 
-
-
-        aspectEqualFacts = defaultdict(dict) # dict [(qname,lang)] of dict(cntx,unit) of [fact, fact]
-        for hashEquivalentFacts in factForConceptContextUnitHash.values():
-            if len(hashEquivalentFacts) > 1:
-                for f in hashEquivalentFacts: # check for hash collision by value checks on context and unit
-                    if getattr(f,"xValid", 0) >= 4:
-                        cuDict = aspectEqualFacts[(f.qname,
-                                                   (f.xmlLang or "").lower() if f.concept.type.isWgnStringFactType else None)]
-                        _matched = False
-                        for (_cntx,_unit),fList in cuDict.items():
-                            if (((_cntx is None and f.context is None) or (f.context is not None and f.context.isEqualTo(_cntx))) and
-                                ((_unit is None and f.unit is None) or (f.unit is not None and f.unit.isEqualTo(_unit)))):
-                                _matched = True
-                                fList.append(f)
-                                break
-                        if not _matched:
-                            cuDict[(f.context,f.unit)] = [f]
-                decVals = {}
-                for cuDict in aspectEqualFacts.values(): # dups by qname, lang
-                    for fList in cuDict.values():  # dups by equal-context equal-unit
-                        if len(fList) > 1:
-                            f0 = fList[0]
-                            if f0.concept.isNumeric:
-                                if any(f.isNil for f in fList):
-                                    _inConsistent = not all(f.isNil for f in fList)
-                                else: # not all have same decimals
-                                    _d = inferredDecimals(f0)
-                                    _v = f0.xValue
-                                    _inConsistent = isnan(_v) # NaN is incomparable, always makes dups inconsistent
-                                    decVals[_d] = _v
-                                    aMax, bMin, _inclA, _inclB = rangeValue(_v, _d)
-                                    for f in fList[1:]:
-                                        _d = inferredDecimals(f)
-                                        _v = f.xValue
-                                        if isnan(_v):
-                                            _inConsistent = True
-                                            break
-                                        if _d in decVals:
-                                            _inConsistent |= _v != decVals[_d]
-                                        else:
-                                            decVals[_d] = _v
-                                        a, b, _inclA, _inclB = rangeValue(_v, _d)
-                                        if a > aMax: aMax = a
-                                        if b < bMin: bMin = b
-                                    if not _inConsistent:
-                                        _inConsistent = (bMin < aMax)
-                                    decVals.clear()
-                            else:
-                                _inConsistent = any(not f.isVEqualTo(f0) for f in fList[1:])
-                            if _inConsistent:
-                                modelXbrl.error("JFCVC.3314",
-                                    "Inconsistent duplicate fact values %(fact)s: %(values)s.",
-                                    modelObject=fList, fact=f0.qname, contextID=f0.contextID, values=", ".join(f.value for f in fList))
-                aspectEqualFacts.clear()
-        del factForConceptContextUnitHash, aspectEqualFacts
+    for duplicateFactSet in getDuplicateFactSets(modelXbrl.facts, includeSingles=False):
+        if duplicateFactSet.areAnyInconsistent:
+            f0 = duplicateFactSet.facts[0]
+            modelXbrl.error("JFCVC.3314",
+                "Inconsistent duplicate fact values %(fact)s: %(values)s.",
+                modelObject=duplicateFactSet.facts, fact=f0.qname, values=", ".join(f'"{f.value}"' for f in duplicateFactSet))
 
     if modelXbrl.modelDocument.type == ModelDocument.Type.INLINEXBRL:
         rootElt = modelXbrl.modelDocument.xmlRootElement