These rules apply to the reporting of information related to the reporting of dividend disclosures in the face of the financial statements. The purpose of the rules is to get consistency of reporting and to support the DQC Dividend guidance.
This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule.
This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule.
Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.
Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.
The FASB has defined certain members that cannot be included on an axis. This rule checks that a defined list of member axis combinations do not appear in the company’s extension taxonomy.
The FASB has defined certain members that cannot be included on an axis. This rule checks that a defined list of member axis combinations do not appear in the company’s extension taxonomy.
Certain axes in the US GAAP taxonomy should only have certain members as shown in the US GAAP taxonomy. This rule tests whether these axes have inappropriate members.
May, 2021 Financial Transparency Act (FTA) reintroduced to 117th Congress. This important bill, if passed, calls for eight financial regulatory agencies to require data standards for their reporting entities. The FTA was reintroduced on May 4, 2021, as H.R. 2989 by co-sponsors Carolyn Maloney (D-NY) and Patrick McHenry (R-NC). Agencies named in the bill include […more]
The White House published an Executive Order on Climate-Related Financial Risk, which addressed the plan to establish “…within 120 days of the date of this order, a comprehensive, Government-wide strategy regarding: (a) the measurement, assessment, mitigation, and disclosure of climate-related financial risk to Federal Government programs, assets, and liabilities in order to increase the long-term […more]
The national consortium for
the business reporting standard
