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 - 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
- Dividend Disclosures in the Statement of Changes in Shareholders Equity (dqc_0178) Comments due May 31
- Dividend Event Disclosures (dqc_0179) Comments due May 31
- Dividend Financial Statement Disclosures (dqc_0180) Comments due May 31
- Interest Expense Operating and Nonoperating (dqc_0181) Comments due May 31
- Dimensional Equivalents Using the Meta Taxonomy (dqc_0182) Comments due May 31
- Face Financial Statement Location using the Accrual Axis (dqc_0183) Comments due May 31
- OCI Reconciliation of Before Tax and Net of Tax OCI (dqc_0184) Comments due May 31
- Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text (dqc_0185) Comments due May 31
- Dividend Disclosures in the Components of Equity (IFRS) (dqc_0186) Comments due May 31
- Property Plant and Equipment Calculation (dqc_0187) Comments due May 31
- Reporting US GAAP Dividend Disclosures in XBRL – FAQ (guid_dividends) Comments due May 31
Latest Rules (works with Arelle)
- Approved Rules (v23.0.10)
Test cases, documentation & scripts
(Travis CI) - Public Review Rules (v24.0.0RC1)
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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