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
- Negative Values for Members on the Statement of Equity Components Axis (DQC_0194) Comments due Jan 31
1 comment - Facts using an invalid member with the Equity Components Axis (DQC_0195) Comments due Jan 31
- Opening and Closing Balances on the Statement of Shareholders Equity (DQC_0196) Comments due Jan 31
1 comment - Income Statement Items used on The Changes in Shareholders Equity (DQC_0197) Comments due Jan 31
- Income Tax Reconciliation Percentages (DQC_0198) Comments due Jan 31
- Rate Basis Reported on Investment Schedules (DQC_0199) Comments due Jan 31
- Instant Items Used on the Income Statement Location Axis (DQC_0200) Comments due Jan 31
Latest Rules (works with Arelle)
- Approved Rules (v25.0.5)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v26.0.0RC1)
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