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.

During the Public Review period for version 25 the Data Quality Committee seeks 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.

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 Monday, September 9, 2024: