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.

The latest plugin releases are linked at right. 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 Tuesday, August 31, 2021:

DQC_0117

US GAAP

Financial Statement Tables Dimensional Cross Check

The rule evaluates if the dimensional values reported in the financial statements are equal to the reported sum of these dimensional values. Both the dimensional values and the aggregate value need to be reported in the financial statement. The rule checks a limited amount of axes.


DQC_0118

US GAAP

Financial Statement Tables Calculation Check of Required Context

The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.


DQC_0119

US GAAP

Income Before Tax Equity Method

The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.


DQC_0120

US GAAP

Incorrect Line Item Reference

This rule is intended to identify those cases where the company uses an extensible list item that refers to a balance sheet line item that does not exist on the balance sheet. The rule checks that the values provided for the following extensible list items are legitimate balance sheet line items that appear in the calculation linkbase of the balance sheet.


DQC_0121

US GAAP

Incorrect Transition Elements Used

This rule is intended to identify those cases where the company reports line items that have been transitioned because of changes in accounting standards. The rule identifies those elements that should no longer be used by the filer.


DQC_0122

US GAAP

Components of Equity on the Balance Sheet

This rule is intended to identify those cases where the company reports the components of equity or partners capital on the balance sheet. If one of these two dimensions are included as part of the balance sheet then the rule will return an error identifying the number of facts using the axis reported in the balance sheet.


DQC_0123

US GAAP

Missing Components of Equity Axis

The rule identifies where a company has reported classes of stock but has not indicated if they are common or preferred or treasury components of equity. The rule identifies facts reported using an allowed line items on the class of stock axis without any other dimensions


DQC_0124

US GAAP

Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items

The rule flags an error when lease liabilities and assets are present but have not been included in the presentation linkbase of the financial statements.



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