FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Accompanying Technical Guide
The Financial Accounting Standards Board (FASB) staff recently issued for comment the following:
- Proposed XBRL US DQC Rules Taxonomy (DQCRT)
- Proposed Technical Guide
- Proposed SEC Reporting Taxonomy (SRT) Technical Guide
The comment period on the proposed DQCRT and the proposed accompanying Technical Guides ends on December 1, 2020.
Specific comments on the DQCRT should be provided directly on the proposed DQCRT named “DQC Rules (2021-01-31)” available in the FASB Taxonomy Online Review and Comment System that can be accessed by going to the Proposed XBRL US DQC Rules Taxonomy linked above.
Interested parties may provide comments on the proposed Technical Guides by sending their comments to xbrled@fasb.org or by sending their comments to “Chief of Taxonomy Development, FASB 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116.” Refer to the File Reference Numbers located on the cover of the proposed technical guides.
