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 23 the Data Quality Committee sought comment on 11 new automated checks, as well as updates to rules for filers using the US GAAP and IFRS taxonomies, from November 15 through Sunday, December 31, 2023.
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.