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 seeks 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.

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 Sunday, December 31, 2023:



Year List Items Used with Tax Period Axis

This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.



Inconsistent Calculation Roots

The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.



Tax Reconciliation Calculation

This rule identifies where the filer has not reported a calculation linkbase for the monetary and rate based tax reconciliation in a 10-K or 20-F filing.



Calculation in the Parenthetical Disclosure

This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.



ECD Rule 10b51 Flag Disclosures

This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31.



ASU 201613 Transition Elements

This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. There are several exceptions.



Reporting Right of use Assets

The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.



IFRS Transition Elements

This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.



Litigation Settlement Roll Forward Elements

This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account.



US-GAAP Elements used in IFRS Filings

This rule identifies where filers have reported a US-GAAP element in an IFRS filing.



Addition of PEO and Nonpeo Compensation Adjustments

This rule applies to proxy disclosures. This rule identifies where filers have reported an adjustment compensation amount that does not tie to the difference between the total compensation amount (PeoTotalCompAmt, NonPeoNeoAvgTotalCompAmt) and the actual compensation amount paid (PeoActuallyPaidCompAmt, NonPeoNeoAvgCompActuallyPaidAmt).