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 an Axis
• DQC 0057: Cash Flow Opening and Closing Balances
• DQC 0071: Revenue/Cost Single Member
• DQC 0073: Plan Asset Categories Permissible Line Items
• DQC 0084: Durational Aggregation
The public review period closes on October 6, 2022. Read the FASB Announcement: FASB Staff Issues Proposed 2023 DQC Rules Taxonomy (September 6 2022)
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