See the Approved Rules & Guidance page for the latest version of Data Quality Committee Rules and Guidance.
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 sought 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.
Approved Validation Rules & Guidance
- Guiding Principles for Element Selection
- Approved Validation Rules & Guidance
- Public Exposure of Guidance & Validation Rules
- Check Your Filing with Data Quality Rules
- Aggregated Real-time Filing Errors
- News & Meeting Archive
Developer Resources
Approved Guidance
- Dimensional Modeling Guidance – Legal Entities & Consolidation
Approved: Nov 2018 - Revenue Guidance
Approved: Oct 2018 - Statement of Cash Flows Guidance
Approved: Oct 2017 - Tagging Axis and Members Using the US GAAP Taxonomy Guidance
Approved: Sep 2016
Approved Validation Rules
- Axis with Inappropriate Members (DQC_0001)
Approved: Sep 2016 || Last update: Oct 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: Oct 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 || Last update: Jul 2018 - 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 - Mutually Exclusive Elements (DQC_0067)
Approved: Oct 2018 || Last update: Feb 2019 - Geographical Axis Used with Pension Line Items (DQC_0068)
Approved: Oct 2018 - Plan Asset Categories Component Members (DQC_0069)
Approved: Oct 2018 || Last update: Feb 2019 - Plan Asset Dimensional Aggregation (DQC_0070)
Approved: Oct 2018 - Revenue/Cost Single Member (DQC_0071)
Approved: Oct 2018 - Plan Asset Categories Percentage (DQC_0072)
Approved: Oct 2018 - Plan Asset Categories Permissible Line Items (DQC_0073)
Approved: Oct 2018 - Nil Values on Typed Axis (DQC_0074)
Approved: Oct 2018 - Performance Obligations With No Durations (DQC_0076)
Approved: Oct 2018 - Satisfaction Period With No Satisfaction Start Date Axis (DQC_0077)
Approved: Oct 2018 - Ownership Interest With No Ownership Axis (DQC_0078)
Approved: Oct 2018 - Extension Members (DQC_0079)
Approved: Feb 2019 - Negative Values (IFRS only) (DQC_0080)
Approved: Feb 2019
Upcoming Meetings
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Tuesday, April 23
Time: 9:00 AM - Noon, 3 hours
Register to attend online
Recent Meetings
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Wednesday, February 13, 2019
Meeting agenda & materials
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Wednesday, December 5, 2018
Meeting minutes
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Wednesday, October 10, 2018
Meeting minutes
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