DQC_0167
Public ReviewPublic Review Ended
Dec 31, 2023

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.


2024 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

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).


Communications & Services Steering Committee Meeting

3:00 PM ET Tuesday, February 20, 2024
XBRL US Web Conference
Join the meeting

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.


Domain Steering Committee Meeting

2:00 PM ET Tuesday, February 20, 2024
XBRL US Web Conference
Join the meeting

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.


Communications & Services Steering Committee Meeting

3:00 PM ET Tuesday, January 16, 2024
XBRL US Web Conference
Join the meeting

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.


Domain Steering Committee Meeting

2:00 PM ET Tuesday, January 16, 2024
XBRL US Web Conference
Join the meeting

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.


FDTA Impact on Municipal Bond Investors

3:00 PM ET Wednesday, January 17, 2024
XBRL US Webinar
Watch / listen to event

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]


Communications & Services Steering Committee Meeting

3:00 PM ET Tuesday, December 19, 2023
XBRL US Web Conference
Join the meeting

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.


Domain Steering Committee Meeting

2:00 PM ET Tuesday, December 5, 2023
XBRL US Web Conference
Join the meeting

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.


Approved Validation Rules

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.