Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC. The Data Quality Committee seeks comment on version 8 of the DQC Rules during a public exposure period of rules and guidance from December 17, 2018 through February 1, 2019.
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.
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Use this link for general feedback on all rules and guidance.
This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies. If an extension member is created that represents a country, a state or a province then an error is produced for every dimension that the member appears on.
The IFRS Taxonomy is designed so that the majority of elements have a positive value. This rule tests whether the values for a given list of elements are negative. The rule does not test elements when a specified member is present which would allow the value to be negative.
The national consortium for
the business reporting standard
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