Rule ID: dqc_0186 for IFRS -
this public exposure version was available for comment until
May 31, 2024.
View: as part of public exposure version v24/docs/DQ
|| Return to current approved version.
View: as part of public exposure version v24/docs/DQ || Return to current approved version.
Data Quality Rules
Approved Guidance
- Dimensional Modeling Guidance – Legal Entities & Consolidation
Approved: Nov 2018 - Investment Guidance FAQ
Approved: Sep 2022 - Reporting US GAAP Dividend Disclosures in XBRL – FAQ
Approved: Jun 2024 - Revenue Guidance
Approved: Oct 2018 || Last update: Aug 2020 - Statement of Cash Flows Guidance
Approved: Oct 2017 - Tagging Axis and Members Using the IFRS Taxonomy
Approved: Dec 2020 - Tagging Axis and Members Using the US GAAP Taxonomy Guidance
Approved: Sep 2016 || Last update: Nov 2016
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
Public Exposure of Validation Rules & Guidance
- Income Tax Authority Axis with Invalid Members (DQC_0203) Comments due May 31
- Invalid Axis used for Tangible and Intangible Assets (DQC_0204) Comments due May 31
- Invalid Member used on Balance Sheet Location Axis (DQC_0205) Comments due May 31
- Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis (DQC_0206) Comments due May 31
- Invalid Subtotals in Schedule of Investments (DQC_0207) Comments due May 31
- Subtotals match Extensible Enumerations in the Schedule of Investments (DQC_0208) Comments due May 31
- Missing Extensible Enumeration Elements on the Schedule of Investments (DQC_0209) Comments due May 31
- Missing Investment Identifier Axis (DQC_0210) Comments due May 31
Latest Rules (works with Arelle)
- Approved Rules (v26.0.8)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v27.0.0RC1)
includes Approved Rules
Test cases, documentation & scripts
(Travis CI) - Rules Dev Team workspace
Developer Resources
- DQC Rules Validator (part of the XULE plugin for Arelle)
- XULE Editor extension for Visual Studio Code (What is XULE?)
- DQC Reference Implementation Code
Travis CI status - - Global Rule Logic