2021 US GAAP Financial and SEC Reporting Taxonomies
The 2020 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other recommended improvements, including an initial set of Data Quality Committee Rules.
FASB Taxonomy – Call for Comment on DQC Rules Taxonomy
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 […more]
Center for Data Quality Committee Meeting
At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.
Webinar: DQC Rulesets 13 & 14 and FASB DQC Rules Taxonomy
Attend this one-hour session for a review of the latest DQC Rulesets 9 and 10, plus a conversation with an SEC filer member of the DQC.
FASB 2021 SEC Reporting Taxonomy – Call for Comment
Process Improvement Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy. FASB Staff Issues Proposed Technical and Other Conforming Improvements for the […more]
Webinar: Data Quality RuleSets 12 & 13
Attend this one-hour session for a review of the latest DQC Rulesets 9 and 10, plus a conversation with an SEC filer member of the DQC.
Center for Data Quality Committee Meeting
At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.
FASB Taxonomy – Call for Comments
FASB Staff Issues for Comment Proposed Taxonomy Implementation Guide on Extensible Lists and Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date and Early Application and Other Taxonomy Implementation Guides as Final The Financial Accounting Standards Board (FASB) staff recently issued for comment the following: Proposed Taxonomy Implementation Guide, […more]
FASB Publishes US GAAP Taxonomy Q&A on COVID-19 Disclosures
The Financial Accounting Standards Board (FASB) published a new Q&A that covers applying the US GAAP Financial Reporting Taxonomy on disclosures related to effects of COVID-19. Topic areas covered include: Income taxes Payroll taxes Loans Grants Pensions Overall discussion of the COVID-19 pandemic. Read the Q&A.
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Approved Validation Rules
The Data Quality Committee released version 13 of freely-available rules and guidance in October.These 61 rules are automated checks that help filers using US GAAP and IFRS Taxonomies supported by the US Securities and Exchange Commission detect and resolve inconsistencies or errors in XBRL-formatted financial data.
View company-specific data quality filing results and aggregated results for selected rules.
