XBRL US Data Quality Committee (DQC) conducted an analysis showing that, overall, by using its first set of validation rules, filers reduced the number of errors in their filings for the data covered by those rules. The chart below shows that errors for all filers were reduced by 64 percent in the first quarter of 2016 as compared to the first quarter of 2015.
This chart shows results for large accelerated filers which had a 70 percent decrease in the number of errors over the same time period. 
Smaller reporting companies had a 60 percent decrease in the number of errors.
DQC Rule Results, Q1 2015 – Q1 2016
Approved Guidance
- Dimensional Modeling Guidance – Legal Entities & Consolidation
Approved: Nov 2018 - Investment Guidance FAQ
Approved: Sep 2022 - Revenue Guidance
Approved: Oct 2018 || Last update: Aug 2020 - Statement of Cash Flows Guidance
Approved: Oct 2017 - Tagging Axis and Members Using the IFRS Taxonomy
Approved: Dec 2020 - Tagging Axis and Members Using the US GAAP Taxonomy Guidance
Approved: Sep 2016 || Last update: Nov 2016
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
Latest Rules (works with Arelle)
- Approved Rules (v23.0.10)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v24.0.0RC1)
includes Approved Rules
Test cases, documentation & scripts
(Travis CI) - Rules Dev Team workspace
Developer Resources
- DQC Rules Validator (part of the XULE plugin for Arelle)
- XULE Editor extension for Visual Studio Code (What is XULE?)
- DQC Reference Implementation Code
Travis CI status -
- Global Rule Logic
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