Data Quality Rules Development Working Group

The Rules Development Working Group is composed of members of the Center for Data Quality and is responsible for the initial development of data quality rules and guidance exposed for public comment by the Data Quality Committee. This group meets every two weeks to review filing patterns, consider data quality issues and propose automated rules […more]

FASB Accounting Standards Codification

The FASB Accounting Standards Codification® allows users to access the authoritative content, perform research, and submit feedback. System features provide utilities to view content in many different ways such as browsing by Topic, joining related content, and searching.

EDGAR Filer Manual (Volumes I – III)

Instructions from the U. S. Securities and Exchange commission for submitting data to its EDGAR database

Data Quality Committee (DQC)

The Data Quality Committee includes representatives from data aggregators, institutional investors, the accounting profession and academia. The DQC’s activities include: Obtaining input through public exposure of proposed guidance and validation rules for a forty-five day period and incorporating the input, as appropriate, in the final approved guidance and validation rules. Reviewing and approving unambiguous guidance […more]

US GAAP Taxonomy Preparers Guide

The US GAAP Taxonomy Preparers Guide provides preparers of financial statements with a foundation for working with XBRL. This document is designed to explain XBRL terminology and concepts to an extent that will allow preparers to understand how to format financial statements in XBRL. It also provides reviewers of financial statements prepared in XBRL by […more]