Negative Values for Members on the Statement of Equity Components Axis
The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis.
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 26 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 December 9 through Friday, January 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 & Guidance - RSS
Comments due by Friday, January 31, 2025:
DQC_0194
DQC_0195
Facts using an invalid member with the Equity Components Axis
The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
DQC_0196
Opening and Closing Balances on the Statement of Shareholders Equity
The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
DQC_0197
Income Statement Items used on The Changes in Shareholders Equity
The rule checks that the filer has not used income statement items in the Statement of Changes in Equity.
DQC_0198
Income Tax Reconciliation Percentages
Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
DQC_0199
Rate Basis Reported on Investment Schedules
The rule ensures that investment schedules are completed correctly by checking for the presence of both the spread and the rate basis for variable rate investments.
DQC_0200
Instant Items Used on the Income Statement Location Axis
The rule ensures that instant monetary elements are not incorrectly tagged with the Income Statement Location Axis unless they represent future expenses.
DQC_0194
DQC_0195
Facts using an invalid member with the Equity Components Axis
The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
DQC_0196
Opening and Closing Balances on the Statement of Shareholders Equity
The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
DQC_0197
Income Statement Items used on The Changes in Shareholders Equity
The rule checks that the filer has not used income statement items in the Statement of Changes in Equity.
DQC_0198
Income Tax Reconciliation Percentages
Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
DQC_0199
Rate Basis Reported on Investment Schedules
The rule ensures that investment schedules are completed correctly by checking for the presence of both the spread and the rate basis for variable rate investments.
DQC_0200
Instant Items Used on the Income Statement Location Axis
The rule ensures that instant monetary elements are not incorrectly tagged with the Income Statement Location Axis unless they represent future expenses.
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)
- Approved Rules (v25.0.6)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v26.0.0RC1)
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
Recent Meetings
Agenda & Meeting Materials
Agenda & materials
US SEC Meeting Highlights
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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