Employee Benefit Reporting
This rule contains a number of checks to ensure that the form 11-K (EBP) is completed in compliance with the FASB implementation guide.
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 25 the Data Quality Committee sought comment on three new automated checks, as well as updates to rules for filers using the US GAAP and IFRS taxonomies, from July 23 through Monday, September 9, 2024.
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.
Rules and Guidance Recently Exposed for Comment
DQC_0190
DQC_0191
Proxy – PEO Concepts Recorded with NEO Member
This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember.
DQC_0192
Balance Sheet Numerical Scaling
This rule checks if the scale used on monetary amounts reported on the balance sheet is correct.
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 (v24.0.4)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v25.0.0RC5)
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
Upcoming Meetings
Time: 10 AM EDT, 2 hours
Register to attend online
Recent Meetings
Register to attend online
Agenda & materials
US SEC Meeting Highlights
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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