OCI Items in Income & Income in OCI

recent commits & change log

DQC approved for US GAAP.
Last updated July, 2023 as part of v21.0.0.
See Rule element ID index below for details.
View public exposure version & comments.

View public exposure version & comments.Terms and Conditions

The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.

OCI Items in Income & Income in OCI

recent commits & change log

Data Quality Rules

Approved Guidance

Public Exposure of Validation Rules & Guidance

Latest Rules (works with Arelle)

Developer Resources