Public review and comment is a critical part of the process of improving the usability of XBRL filed with the SEC. Generally, rules are considered for approval within 45 days of the close of public exposure for comment, and should be implemented in all filings within 90 days of approval.
During the Public Review period for version 29 the Data Quality Committee seeks comment on ten automated checks for US GAAP filers and one additional check for IFRS filers, as well as updates to rules for filers using the US GAAP and IFRS taxonomies, from Monday, December 8 through Thursday, January 22, 2026.
The latest compiled rule releases and reference implementation code are linked at right. These resources can be used with Arelle - the free, open source XBRL processor - and the XULE rules engine. See the schedule in the inset box for approximate public exposure period timing.
For each rule or guidance item listed below, click the title to review its comprehensive documentation. To post your comments, you will need to login and agree to Terms and Conditions for Public Comments. Comments received can be reviewed without logging in.
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The purpose of Rule DQC_0208 is to ensure that any extensible enumeration value reported for the investment type and industry type is properly used as a member on the InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.
The purpose of Rule DQC_0209 is to ensure that all required extensible enumeration elements, such as InvestmentIndustrySectorExtensibleEnumeration, are properly reported in the Schedule of Investments (SOI).
The purpose is to ensure that the required extensible enumeration element, InvestmentIssuerAffiliationExtensibleEnumeration, is properly reported in the Schedule of Investments (SOI).
The purpose is to ensure the mathematical accuracy of management-defined performance measure (MPM) reconciliations in IFRS filings. The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value.
The purpose is to ensure that certain recognition and derecognition concepts that represent changes in instant balances (rather than changes in retained earnings) do not appear as line items on the income statement or comprehensive income statement.
The purpose is to ensure that Employee Benefit Plan (EBP) filings do not inappropriately use US GAAP elements. EBP filings (forms 11-K, 11-K/A, and 11-KT) should use specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements.
The purpose is to verify that reported calculated ratio concepts (for example, percentages and per-share metrics) are consistent with their underlying numerator and denominator facts.
The purpose is to ensure that an “other” concept used in a calculation does not report a value larger than the aggregate (non-other) concept it is intended to roll up into. In well-formed calculation networks, an “other” member (a partial grouping) should not exceed the value of the total aggregation concept.
The purpose is to ensure that an aggregate (calculation total) does not include more than one distinct “other” concept in the same calculation network. Some calculation networks can inadvertently include multiple “other” concepts for the same parent total (for example, both OtherAssetsMember and OtherCurrentAssetsMember included under the same total).
The purpose is to ensure that calculation (summation) networks use only the allowed “other” concepts for a given calculated concept. Some taxonomies define an “other” concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected “other” concepts are used in each calculation network.
The purpose is to detect cases where an aggregate concept and its designated “other” concept appear together as siblings in the same calculation (summation) network. In well-formed calculation linkbases, the “other” concept is intended to represent amounts that roll up into the aggregate (or act as a complementary grouping) and should not be listed as a sibling alongside the aggregate in the same network.
Effective for the 2021 US GAAP Taxonomy, FASB issued Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities.
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