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.
Pay vs Performance Disclosures (ECD Taxonomy) Item 402(v) requires tagging of the quantitative derivation of the difference between the “Total Compensation Amount” and the “Compensation Actually Paid” for both the PEO and the individuals comprising the Non-PEO NEOs. The ECD Taxonomy Guide published by the SEC indicated that all the members of the Adjustments to […more]
The Data Quality Committee approved version 20 of freely-available rules and guidance in January. There are now 106 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.
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.
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.
The XBRL US Center for Data Quality kicked off its 20th public exposure period on November 15 and the comment period closes on December 31, 2022. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on seven new rules – including two rules designed specifically for the SEC’s new […more]
The Data Quality Committee (DQC) seeks comment through Wednesday, August 31 on three new automated checks for US GAAP filers and corresponding Guidance as an FAQ supplement to FASB’s Implementation Guide: Financial Instruments – Debt Securities. XBRL US Members and public company personnel can evaluate these rules with our secure service to check their filings with version 19.
We evaluate every European Single Electronic Format (ESEF) financial report posted to XBRL International’s Filings Index with Data Quality Rules contributed by the Data Quality Committee. Browse the list of most-recent filing or search for your favorite company to see how well they’ve done to create high-quality XBRL financials. SEC Filers can view similar results for reports.
SEC CEF and BDC Q&A Do the Risk Factors section of the 10-Q or 10-K need to be tagged if the company refers to the prior filing that indicates there are no further updates or changes? A: It is assumed if the risk factors are not tagged this infers that the risk factors have not […more]
The Financial Accounting Standards Board (FASB) announced the start of a public review period for the proposed 2023 DQC Rules Taxonomy (DQCRT) which adds the following DQC Rules: • DQC 0013: Negative Values with Dependence • DQC 0015: Negative Values • DQC 0047: Calculation Descendants with No Balance Type • DQC 0053: Excluded Members from […more]
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