Items tagged with "guidance"

Approved Validation Rules

The Data Quality Committee released version 14 of freely-available rules and guidance in February.These 66 rules are 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.


Public Exposure for Comment – Data Quality Committee Rules

Thursday, April 15 - Monday, May 31, 2021
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 15th public exposure period on April 15 and the comment period closes on May 31, 2021. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on nine new rules, including Fact Value Consistency Over Time for filers using the […more]


Public Exposure of Validation Rules & Guidance

The Data Quality Committee (DQC) seeks comment through Monday, May 31 on nine new rules for filers using the US GAAP and IFRS Taxonomy for US SEC reporting. XBRL US Members and public company personnel can use our secure service to check their filings with version 15, which includes approved and public exposure rules.


Public Exposure for Comment – Data Quality Committee Rules

Sunday, November 1 - Tuesday, December 15, 2020
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 14th public exposure period on November 1 and the comment period closes on December 15, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on six new automated validation rules, including several for filers using the IFRS Taxonomy. […more]


FERC Reporting

Electric utilities, gas pipeline companies, oil pipeline companies, centralized service companies and electric transmitting companies reporting to the FERC are required to submit Forms 1, 2, 2-A, 3-Q, 6, 6-Q, 60 and 714 in XBRL format, starting this year.

Check out the resources we’re making available, including a list of FERC-enabled products and services from XBRL US Members.


XBRL US Data Quality Committee Public Exposure of 13th Ruleset for US GAAP Filers

The DQC is holding a webinar on Wednesday, August 19 at 3 PM EDT to explain the new draft and finalized rules, and to review an in-depth analysis of recent trends in filer errors made in SEC submissions. Register for the free webinar.


Public Exposure for Comment – Data Quality Committee Rules

Saturday, August 1 - Thursday, September 17, 2020
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 13th public exposure period on August 1 and the comment period closes on September 17, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]


XBRL US Publishes Guidance for Regulators Building Financial Data Standards Programs

The Taxonomy Development Handbook is a comprehensive guide for regulators, industry experts, and businesses to build consistent, high quality data standards that are easy to implement and that produce data that is easy to consume. Attend a free webinar about the resource on Wednesday, August 12 at 3 PM EDT.


Public Exposure for Comment – Data Quality Committee Rules

Wednesday, April 15 - Monday, June 1, 2020
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its twelfth public exposure period on April 15 and the comment period closes on June 1, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]


SEC on Availability of FASB Implementation Guides

The SEC announced the availability of FASB Implementation Guides covering the following topics: Accounting Changes Financing Receivable and Current Expected Credit Loss Disclosures Insurance—Long-Duration Contracts Leases under Topic 842 Retirement Benefits—Phase 3 Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) Read the announcement. Access the guides.