Rule ID: DQC_0242 for US GAAP -
comment period closes
June 20, 2026.
View: as part of public exposure version v30
View: as part of public exposure version v30
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
- Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement (DQC_0232) Comments due Jun 20
- Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates (DQC_0233) Comments due Jun 20
- Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts (DQC_0234) Comments due Jun 20
- Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts (DQC_0235) Comments due Jun 20
- Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown (DQC_0236) Comments due Jun 20
- Location Balance Axis Member Not Present in Face Financial Statements (DQC_0237) Comments due Jun 20
- Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis (DQC_0238) Comments due Jun 20
- Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis (DQC_0239) Comments due Jun 20
- Incorrect Use of TransactionTypeAxis with Transaction Market Method Members (DQC_0241) Comments due Jun 20
- Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts (DQC_0242) Comments due Jun 20
- Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts (DQC_0243) Comments due Jun 20
Latest Rules (works with Arelle)
- Approved Rules (v29.0.3)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v30.0.0RC1)
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






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