Rule ID: General feedback for US GAAP - this public exposure version was available for comment until September 5, 2017. || 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
- 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






I would like XBRL US to reconsider there cadence in releasing updates to both Approved Rules and Public Exposure Rules. Because Merrill is incorporating these rules into our validation software it is extremely difficult to incorporate these changes and generate a new version of our software 2 weeks prior to the peak filing period. I would like to see the release cadence move 1 month forward so that Service Providers have adequate time to incorporate changes into their software
Rule DQC_0001:
Please consider adding FairValueMeasuredAtNetAssetValuePerShareMember (element in Development Taxonomy) as an allowed extension on Fair Value, Hierarchy [Axis]. This relates to tagging values measured using the NAV per share practical expedient.