Private: Income Tax Authority Axis with Invalid Members
The rule checks that filers do not report values using the DomesticCountryMember, ForeignCountryMember with the IncomeTaxAuthorityAxis.
Approximate Public Exposure Periods for DQC Rules and Guidance
- April 15 - May 31
- July 15 - August 31
- November 15- December 31
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 27 the Data Quality Committee seeks comment on seven new automated checks, as well as updates to rules for filers using the US GAAP and IFRS taxonomies, from Tuesday, April 14 through Saturday, May 31, 2025.
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.
For each rule or guidance item listed below, click the title to review its comprehensive documentation. To post your comments, you will need to login and agree to Terms and Conditions for Public Comments. Comments received can be reviewed without logging in.
When providing feedback about guidance or a rule, please consider the following:
- What is the concern with the proposed rule? Please be as specific as possible and include examples using data submitted to the SEC.
- How should the rule be revised?
- How does the revision to the rule improve the usability of the data?
Use this link for general feedback on all rules and guidance.
Public Exposure of Validation Rules - RSS
Comment period ends as noted for each Data Quality Committee document listed below.
DQC_0203
DQC_0204
Private: Invalid Axis used for Tangible and Intangible Assets
The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.
DQC_0205
Private: Invalid Member used on Balance Sheet Location Axis
The rule checks that filers have used an appropriate member on the balance sheet location axis. The rule identifies the line items used on the balance sheet and checks if the members on the balance sheet location axis correspond to the items on the balance sheet.
DQC_0206
Private: Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis
The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement.
DQC_0207
Private: Invalid Subtotals in Schedule of Investments
The purpose of this rule is to ensure that the fair value of investments reported for broader categories (e.g., by industry, geography, or security type) is greater than or equal to the fair value reported for more specific categories that include additional dimensions.
DQC_0208
Private: Subtotals match Extensible Enumerations in the Schedule of Investments
The purpose of Rule DQC_0208 is to ensure that any extensible enumeration value reported for the investment type and industry type is properly used as a member on the InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.
DQC_0209
Private: Missing Extensible Enumeration Elements on the Schedule of Investments
The purpose of Rule DQC_0209 is to ensure that all required extensible enumeration elements, such as InvestmentIndustrySectorExtensibleEnumeration, are properly reported in the Schedule of Investments (SOI).
Approved Validation Rules
- Public Exposure of Validation Rules & Guidance
- Guiding Principles for Element Selection
- Rules Development Process
Approved Guidance
- Dimensional Modeling Guidance – Legal Entities & Consolidation
Approved: Nov 2018 - Investment Guidance FAQ
Approved: Sep 2022 - Reporting US GAAP Dividend Disclosures in XBRL – FAQ
Approved: Jun 2024 - 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)
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
Upcoming Meetings
Time: 12 PM EDT, 1 hour
Register to attend
Recent Meetings
US SEC Meeting Highlights
Agenda & Materials
Agenda & Meeting Materials
Recent News
XBRL US Data Quality Committee Publishes 20th Rule Set for Public Companies and BDCs
Three New Data Quality Rules for US GAAP Filers from XBRL US DQC
XBRL US Data Quality Committee Publishes 5 New Rules in 18th Draft Rule Set for US GAAP Filers
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