Items tagged with "guidance"

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.


Public Exposure of Validation Rules & Guidance

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.


FASB Request for Comment: Proposed GAAP Taxonomy Style Guide & More

The Financial Accounting Standards Board (FASB) published a proposed GAAP Taxonomy Style Guide, Reference Style Guide (Style Guide) to help in analyzing the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC) to determine the appropriate role and format of the reference related to elements included in the GAAP Financial Reporting Taxonomy (GRT) […more]


Public Exposure for Comment – Data Quality Committee Rules and Guidance

Tuesday, November 15 - Saturday, December 31, 2022
XBRL US Public Review
Read about rules and comment

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]


Public Exposure for Comment – Data Quality Committee Rules and Guidance

Friday, July 15 - Wednesday, August 31, 2022
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 19th public exposure period on July 15 and the comment period closes on August 31, 2022. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new rules and an Investment Schedule Guidance FAQ for US GAAP taxonomy […more]


Public Exposure for Comment – Data Quality Committee Rules

Friday, April 15 - Tuesday, May 31, 2022
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 18th public exposure period on April 15 and the comment period closes on May 31, 2022. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on five new rules. Investors, analysts, public company accountants, data aggregators, tool and service […more]


Public Exposure for Comment – Data Quality Committee Rules

Monday, November 15 - Friday, December 31, 2021
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 17th public exposure period on November 15 and the comment period closes on December 31, 2021. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on eight new rules. Investors, analysts, public company accountants, data aggregators, tool and service […more]


Public Exposure for Comment – Data Quality Committee Rules

Thursday, July 15 - Tuesday, August 31, 2021
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its 16th public exposure period on July 15 and the comment period closes on August 31, 2021. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on eight new rules. Investors, analysts, public company accountants, data aggregators, tool and service […more]


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 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]