Rule ID: General feedback for US GAAP and IFRS - comment period closes December 31, 2023. || Return to summary page.
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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
- Missing Shares Issued or Authorized Facts When Shares Outstanding Reported (DQC_0212) Comments due Sep 16
- Missing Calculation Children for Key Balance Sheet Items (DQC_0213) Comments due Sep 16
- Missing Equity Concepts in Balance Sheet Calculation (DQC_0214) Comments due Sep 16
- Extension Element Name Matches US GAAP Element (DQC_0215) Comments due Sep 16
- Improper Use of Extension Geography Members on StatementGeographicalAxis (DQC_0216) Comments due Sep 16
- Improper Use of Notional Amount Concepts with InvestmentIdentifierAxis (DQC_0217) Comments due Sep 16
- Missing Value for NonInvestmentAssets LessNonInvestmentLiabilities (DQC_0219) Comments due Sep 16
- Improper Use of StatementTable in Notes Disclosures (DQC_0220) Comments due Sep 16
- Missing NumberOfReportableSegments When Segment Facts Are Reported (DQC_0221) Comments due Sep 16
- Scaling Error in EntityPublicFloat (DQC_0222) Comments due Sep 16
- Extension Leaf Items on Statement of Operating Activities or Income Statement (DQC_0223) Comments due Sep 16
Latest Rules (works with Arelle)
- Approved Rules (v27.0.3)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v28.0.0RC2)
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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