Items tagged with "guidance"

SEC Public Review for EDGAR Filer Manual (Volume II) (Version 52)

The Securities and Exchange Commission has published a draft EDGAR Filer Manual (Volume II) (Version 52). The EFM draft has been published to solicit input and aid filers in preparing for potential EDGAR System changes, scheduled for September 30, 2019. If approved, the final version of the EFM will be made available on or about […more]


Public Exposure for Comment – Data Quality Committee Rules

Thursday, August 1 - Monday, September 16, 2019
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its tenth public exposure period on August 1 and the comment period closes on September 16, 2019. 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]


Public Exposure for Comment – Data Quality Committee Rules

Wednesday, May 1 - Saturday, June 15, 2019
Data Quality Committee Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its ninth public exposure period on May 1 and the comment period closes on June 15, 2019. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on one new automated validation Rule – Sibling Child Relationships. Investors, analysts, public company […more]


Public Exposure for Comment – Data Quality Committee Rules

Monday, December 17 - Friday, February 1, 2019
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its eighth public exposure period on December 17 and the comment period closes on February 1, 2019. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on two new automated validation Rules – Member Extensions and Negative Values (for IFRS […more]


Public Exposure for Comment – Data Quality Committee Rules

Wednesday, July 25 - Monday, September 10, 2018
XBRL US Public Review
Read about rules and guidance

The XBRL US Center for Data Quality kicked off its seventh public exposure period on July 25 and the comment period closes on September 10. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on several automated validation Rules and related Guidance for Legal Entities & Consolidation and Revenue […more]


Public Exposure for Comment – Data Quality Committee Rules

Thursday, March 22 - Monday, May 7, 2018
XBRL US Public Review
Use the latest approved rules from this public exposure

The XBRL US Center for Data Quality kicked off its sixth public exposure period on March 22 and the comment period closes on May 7. The 45-day review period includes freely available, proposed rules. The Data Quality Committee (DQC) seeks comment on version 6, which includes several rules expanded to include checks for SEC filings […more]


Public Exposure for Comment – XBRL US Taxonomy Approval and Metrics Process

Monday, March 5 - Thursday, April 5, 2018
XBRL US Public Review
Get details and provide comments

The XBRL US Taxonomy Approval and Metrics Process (TAM) document has been revised and updated by the Domain Steering Committee and is available for comment through April 5. This document is for developers to use when creating and updating taxonomies.


Public Exposure for Comment – Data Quality Committee Rules

Wednesday, July 19 - Tuesday, September 5, 2017
XBRL US Public Review
Get details and provide comments

The XBRL US Center for Data Quality kicked off its fifth public exposure period on July 19 and the comment period closes on September 5. The 45-day review period includes freely available, proposed rules, in addition to a detailed guide on how to prepare XBRL-formatted cash flow statements that produce good quality financial data. The […more]


Public Exposure for Comment – Data Quality Committee Rules

Friday, June 30 - Tuesday, August 15, 2017
XBRL US Public Review
Get details and provide comments

The XBRL US Center for Data Quality kicked off its fourth public exposure period on June 30 and the comment period closes on August 15. The 45-day review period includes two new rules – Reversed Calculation and Dimensional Equivalents – as well as additions to the existing Negative Values rule. Investors, analysts, public company accountants, […more]


Achievement Leaders

Experience gained through education, data processing and analysis, committee involvement and specification development is recognized through XBRL Achievements. Find out more about XBRL US Members who help establish, maintain and implement the business reporting standard.