The most-recent public exposure period concluded Monday, May 7, 2018, and included checks for SEC filings using approved IFRS Taxonomies, as well as updates for the 2018 US GAAP and SEC Reporting Taxonomies. The latest version of the rules is linked at right, and includes results from the last public exposure. Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC.
Approved Guidance & Validation Rules
- Guiding Principles for Element Selection
- Approved Guidance & Validation Rules
- Public Exposure of Guidance & Validation Rules
- Check Your Filing with Data Quality Rules
- Aggregated Real-time Filing Errors
- News & Meeting Archive
Developer Resources
- Global Rule Logic
- Reference Implementation Code
- Test Cases for use with
- Approved Rules:
Test Cases Index (xslx)
Test Cases Instances (zip) - Filing Results Jan-Jun 2017 (requires login)
- Approved Rules:
Approved Guidance and Validation Rules
- Axis with Inappropriate Members (DQC_0001)
Approved: Sep 2016 || Last update: May 2018 - Element Values Are Equal (DQC_0004)
Approved: Nov 2015 - Context Dates After Period End Date (DQC_0005)
Approved: Nov 2015 || Last update: Oct 2016 - DEI and Block Tag Date Contexts (DQC_0006)
Approved: Nov 2015 || Last update: May 2018 - Reversed Calculation (DQC_0008)
Approved: Jan 2018 || Last update: May 2018 - Element A must be less than or equal to Element B (DQC_0009)
Approved: Nov 2015 - Dimensional Equivalents (DQC_0011)
Approved: Oct 2017 - Negative Values with Dependence (DQC_0013)
Approved: Sep 2016 - Negative Values with No Dimensions (DQC_0014)
Approved: Sep 2016 - Negative Values (DQC_0015)
Approved: Nov 2015 || Last update: May 2018 - Deprecated Element is Used in the Filing (DQC_0018)
Approved: Sep 2016 || Last update: May 2017 - Document Period End Date Context (DQC_0033)
Approved: Nov 2015 || Last update: May 2018 - Document Period End Date Context / Fact Value Check (DQC_0036)
Approved: Nov 2015 || Last update: May 2018 - Axis with a Default Member that Differs from the Base Taxonomy (DQC_0041)
Approved: Sep 2016 || Last update: May 2018 - Incorrect Calculation Weights in Operating Cash Flows (DQC_0043)
Approved: Oct 2017 - Accrual Items used in Investing/Financing Cash flow Reconciliation (DQC_0044)
Approved: Oct 2017 - Movement of Concepts between Calculation Trees (DQC_0045)
Approved: Oct 2017 - Inappropriate Calculation Descendant (DQC_0046)
Approved: Oct 2017 - Calculation Descendants with No Balance Type (DQC_0047)
Approved: Oct 2017 - Required Calculation Parent Element in the Cash Flow Statement (DQC_0048)
Approved: Oct 2017 || Last update: May 2018 - Single Calculation Tree for Change in Cash Flows (DQC_0049)
Approved: Oct 2017 || Last update: May 2018 - Before Tax Items (DQC_0051)
Approved: Oct 2017 - Member Values (DQC_0052)
Approved: Oct 2017 - Excluded Members from an Axis (DQC_0053)
Approved: Oct 2017 - Excluded Dimensions from a Table (DQC_0054)
Approved: Oct 2017 - Required Member on An Axis (DQC_0055)
Approved: Oct 2017 - Cash Flow Opening and Closing Balances (DQC_0057)
Approved: Oct 2017 || Last update: May 2018 - Element Dependence for Specific Elements (DQC_0060)
Approved: Oct 2017 - Cash Flow Continuing Operations Elements not Used (DQC_0061)
Approved: Oct 2017 - No Fact Value for Change in Cash (DQC_0062)
Approved: Oct 2017 || Last update: May 2018 - Interest Paid Net (Operating) Not on Cash Flow (DQC_0065)
Approved: Oct 2017 || Last update: May 2018 - Statement of Cash Flows Guidance (Guidance -
Cash Flows)
Approved: Oct 2017 - Guidance on Tagging Axis and Members Using the US GAAP Taxonomy (Guidance - Tagging)
Approved: Sep 2016
Upcoming Meetings
-
Wednesday, June 27
Time: 1:00 - 3:00 PM, 2 hours
Register to attend
Recent Meetings
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Wednesday, April 25, 2018
Agenda & Materials
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Wednesday, April 25, 2018
US SEC Meeting Highlights
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Wednesday, March 14, 2018
Minutes
Recent News
- Thursday, May 31, 2018
XBRL US Data Quality Committee Approves Sixth Ruleset for IFRS and US GAAP Filings - Monday, March 26, 2018
IFRS Validation Rules Published in 6th RuleSet from XBRL US Data Quality Committee - Tuesday, November 7, 2017
XBRL US Data Quality Committee Publishes Guidance on Cash Flow, Principles for Element Selection, & New Rules for SEC Filers
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