Inconsistent Calculation Roots
The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
The 2024 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2023 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
The Financial Data Transparency Act (FDTA) calls for disclosures from municipal bond issuers to be made available to investors and other data users in machine-readable, structured format. Join this 60-minute discussion with municipal bond investors for their views on what data they use, what kind of issuers they follow, and how access to digitized municipal […more]
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
XBRL US Members are invited to get involved by attending this monthly meeting to discuss strategy and get updates on Committee workstreams. Learn more about XBRL US Steering Committees; email membership@xbrl.us to get involved.
The Data Quality Committee approved version 23 of freely-available rules and guidance in January. There are now 135 automated checks helping US GAAP and IFRS filers detect and resolve inconsistencies or errors in XBRL-formatted financials before submission to the Securities and Exchange Commission.
View company-specific data quality filing results and aggregated results for selected rules, or check your filing with the latest DQC Rules.