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
|| Return to current approved version.
View: as part of public exposure version v24 || 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
- Subtotals match Extensible Enumerations in the Schedule of Investments (DQC_0208) Comments due Jan 22
- Missing Extensible Enumeration Elements on the Schedule of Investments (DQC_0209) Comments due Jan 22
- Missing InvestmentIssuerAffiliationExtensibleEnumeration on the Schedule of Investments (DQC_0218) Comments due Jan 22
- Management Defined Performance Measure Reconciliation Accuracy (DQC_0224) Comments due Jan 22
- Prohibited Recognition and Derecognition Items on Income Statement (DQC_0225) Comments due Jan 22
- US GAAP Elements Used in Employee Benefit Plan Filings (DQC_0226) Comments due Jan 22
- Calculated Ratio Consistency Checks (DQC_0227) Comments due Jan 22
- ‘Other’ Concept Should Not Exceed Aggregate (DQC_0228) Comments due Jan 22
- Multiple ‘Other’ Concepts in a Calculation Network (DQC_0229) Comments due Jan 22
- Disallowed ‘Other’ Concepts in Calculation Networks (DQC_0230) Comments due Jan 22
- Aggregate and ‘Other’ Concepts Appearing as Siblings in Calculation Networks (DQC_0231) Comments due Jan 22
Latest Rules (works with Arelle)
- Approved Rules (v28.0.4)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v29.0.0RC1)
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

