Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC. Generally, rules are considered for approval within 45 days of the close of public exposure for comment, and should be implemented in all filings within 90 days of approval.
During the Public Review period for version 30 the Data Quality Committee sought comment on nine automated checks for US GAAP filers and one additional check for IFRS filers, as well as updates to previously approved rules for filers using the US GAAP and IFRS taxonomies, from Wednesday, May 6 through Saturday, June 20, 2026.
The latest compiled rule releases and reference implementation code are linked at right. These resources can be used with Arelle - the free, open source XBRL processor - and the XULE rules engine. See the schedule in the inset box for approximate public exposure period timing.
The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement.
The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction.
The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis.
The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis.
The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed.
The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
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