Public Exposure of Validation Rules & Guidance

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.

In its latest Public Review period – version 16 – the Data Quality Committee sought comment on eight new automated checks, including updates to rules for filers using the 2021 IFRS taxonomy, from July 15 through August 31.

The latest plugin releases are linked at right. See the schedule in the inset box for approximate public exposure period timing.