To address concerns over the consistency and quality of XBRL financial data, an alliance of XBRL US members have established the XBRL US Center for Data Quality which is dedicated to funding an initiative to improve the usability and effectiveness of XBRL data. Specifically, the Center has funded the creation and implementation of a Data Quality Committee that develops appropriate guidance and validation standards and makes them freely available to all public companies to prevent or detect inconsistencies and errors in the XBRL data. The Data Quality Committee solicits input on rules during public review and comment periods three times per year.
Approved Guidance and Validation Rules - RSS
- Axis with Inappropriate Members (DQC_0001)
- Element Values Are Equal (DQC_0004)
- Context Dates After Period End Date (DQC_0005)
- DEI and Block Tag Date Contexts (DQC_0006)
- Reversed Calculation (DQC_0008)
- Element A must be less than or equal to Element B (DQC_0009)
- Dimensional Equivalents (DQC_0011)
- Dimensional Equivalents – List of Elements (DQC_0011-le)
- Negative Values with Dependence (DQC_0013)
- List of Elements (DQC_0013 List of Elements)
- Negative Values with No Dimensions (DQC_0014)
- List of Elements (DQC_0014 List of Elements)
- Negative Values (DQC_0015)
- Deprecated Element is Used in the Filing (DQC_0018)
- Document Period End Date Context (DQC_0033)
- Document Period End Date Context / Fact Value Check (DQC_0036)
- Axis with a Default Member that Differs from the Base Taxonomy (DQC_0041)
- Incorrect Calculation Weights in Operating Cash Flows (DQC_0043)
- Accrual Items used in Investing/Financing Cash flow Reconciliation (DQC_0044)
- Movement of Concepts between Calculation Trees (DQC_0045)
- Inappropriate Calculation Descendant (DQC_0046)
- Calculation Descendants with No Balance Type (DQC_0047)
- Required Calculation Parent Element in the Cash Flow Statement (DQC_0048)
- Single Calculation Tree for Change in Cash Flows (DQC_0049)
- Before Tax Items (DQC_0051)
- Member Values (DQC_0052)
- Excluded Members from an Axis (DQC_0053)
- Excluded Dimensions from a Table (DQC_0054)
- Required Member on An Axis (DQC_0055)
- Cash Flow Opening and Closing Balances (DQC_0057)
- Element Dependence for Specific Elements (DQC_0060)
- Cash Flow Continuing Operations Elements not Used (DQC_0061)
- No Fact Value for Change in Cash (DQC_0062)
- Interest Paid Net (Operating) Not on Cash Flow (DQC_0065)
- Mutually Exclusive Elements (DQC_0067)
- Geographical Axis Used with Pension Line Items (DQC_0068)
- Plan Asset Categories Component Members (DQC_0069)
- Plan Asset Dimensional Aggregation (DQC_0070)
- Revenue/Cost Single Member (DQC_0071)
- Plan Asset Categories Percentage (DQC_0072)
- Plan Asset Categories Permissible Line Items (DQC_0073)
- Nil Values on Typed Axis (DQC_0074)
- Performance Obligations With No Durations (DQC_0076)
- Satisfaction Period With No Satisfaction Start Date Axis (DQC_0077)
- Ownership Interest With No Ownership Axis (DQC_0078)
- Extension Members (DQC_0079)
- Negative Values (IFRS only) (DQC_0080)
- Sibling and Child Relationships (DQC_0081)
- Disaggregation by Variable Interest Elements (VIE) (DQC_0082)
- Consolidated Variable Interest Entities (DQC_0083)
- Durational Aggregation (DQC_0084)
- Deferred Tax Assets & Liabilities (DQC_0085)
- Transition Tax Elements (DQC_0086)
- Breakdown of Operating Lease liabilities across Financial Statement Lines Items (DQC_0087)
- Operating Lease Cost And Expense (dqc_0088)
- Invalid Elements Used On Range Axis (DQC_0089)
- Calculation of Lease Liability Payments Due (DQC_0090)
- Invalid Value for Percentage Items (DQC_0091)
- IFRS Non Positive Items (IFRS Only) (DQC_0092)
- Durational Aggregation (IFRS only) (DQC_0093)
- US Maturity Schedules (DQC_0094)
- Scale – Common Stock Outstanding (DQC_0095)
- Liability Revenue Recognized (DQC_0098)
- FS with No Associated Calculation (DQC_0099)
- Invalid Consolidation Axis (DQC_0100)
- Movement of Concepts between Calculation Trees (IFRS) (DQC_0101)
- Element Values Are Equal (IFRS) (DQC_0102)
- Invalid Value for Percentage Items (IFRS) (DQC_0103)
- Axis with Inappropriate Members (IFRS) (DQC_0104)
- FS with No Associated Calculation (DQC_0105)
- Acquired Finite Lived Intangible Assets Text Block (DQC_0107)
- Fact Value Consistency Over Time (DQC_0108)
- Concentration Risk (DQC_0109)
- Missing Business Acquisition Axis (Short Period) (DQC_0110)
- Line Items Requiring the Business Acquisition Axis (DQC_0112)
- Gross Acquisition Less Than Net Acquisition (DQC_0113)
- Assets Acquired Net of Goodwill (DQC_0114)
- Fact Value Consistency Over Time (IFRS) (DQC_0115)
- Line Items Requiring the Asset Acquisition Axis (DQC_0116)
- Financial Statement Tables Dimensional Cross Check (DQC_0117)
- Financial Statement Tables Calculation Check of Required Context (DQC_0118)
- Income Before Tax Equity Method (DQC_0119)
- Incorrect Line Item Reference (DQC_0120)
- Incorrect Transition Elements Used (DQC_0121)
- Components of Equity on the Balance Sheet (DQC_0122)
- Missing Components of Equity Axis (DQC_0123)
- Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items (DQC_0124)
- Lease Cost Cannot be Negative (DQC_0125)
- FS Calculation Check with Non Dimensional Data (DQC_0126)
- Incorrect Dimensional Item Used on Financial Statements (DQC_0127)
- Dimensional Values Larger than the Default (DQC_0128)
- Dimensional Equivalents IFRS (DQC_0129)
- Earnings Per Share Calculation IFRS (DQC_0130)
- Lease Allocation in Balance Sheet (DQC_0131)
- Operating Lease Amortization (DQC_0132)
- Equity Method Investment Reporting (DQC_0133)
- Investment Schedule – Financial Instrument Axis (DQC_0134)
- Extensible Enumerations for Financial Statement Captions (DQC_0135)
- Caption Value Matches Financial Statements (DQC_0136)
- Location Axis with a Single Member (DQC_0137)
- Bank Ratios – Scale Issues (DQC_0139)
- Investment Schedule Cross Calc (DQC_0140)
- Inconsistent Accrued Interest Elements (DQC_0141)
- Typed Dimension Axis Restriction (DQC_0142)
- Derivative Position Extensible Enumeration (DQC_0143)
- No Balance Attribute in Financial Statements (DQC_0144)
- Inappropriate Cash Flow Presentation (DQC_0145)
- Incorrect Period Reported (DQC_0146)
- Incorrect Sign of Elimination Items (DQC_0147)
- OCI Items in Income & Income in OCI (DQC_0148)
- Use of Noncurrent Assets (DQC_0149)
- Segment Reporting Inconsistencies (DQC_0150)
- Year List Items Used with Tax Period Axis (DQC_0152)
- Financial Statement Table Placement (DQC_0153)
- Tax Reconciliation Items (DQC_0154)
- Exchange Rate Effect Inconsistency (DQC_0155)
- Basic and Diluted Extension Elements (DQC_0156)
- Bank Measures Less than One Percent (DQC_0157)
- Related and Nonrelated Party Axis and Extensible Enumerations (DQC_0158)
- Financial Statement Abstract Concepts (DQC_0159)
- Descendants of NonrelatedPartyMember (DQC_0160)
- Single Member Disaggregation (DQC_0161)
- Trading Symbol (DQC_0162)
- Segment Expenditure Addition To Long Lived Assets (DQC_0163)
- Use of Location Axis (DQC_0164)
- Useful Life of Leasehold Improvements (DQC_0165)
- Facts without Hypercubes (DQC_0166)
- Inconsistent Calculation Roots (DQC_0167)
- Tax Reconciliation Calculation (DQC_0168)
- Calculation in the Parenthetical Disclosure (DQC_0169)
- ECD Rule 10b51 Flag Disclosures (DQC_0170)
- ASU 201613 Transition Elements (DQC_0171)
- Reporting Right of use Assets (DQC_0172)
- IFRS Transition Elements (DQC_0173)
- Conditional NonNegs (DQC_0174)
- Litigation Settlement Roll Forward Elements (DQC_0175)
- US-GAAP Elements used in IFRS Filings (DQC_0176)
- Addition of PEO and Nonpeo Compensation Adjustments (DQC_0177)
- Dividend Disclosures in the Statement of Changes in Shareholders Equity (dqc_0178)
- Dividend Event Disclosures (dqc_0179)
- Dividend Financial Statement Disclosures (dqc_0180)
- Interest Expense Operating and Nonoperating (dqc_0181)
- Dimensional Equivalents Using the Meta Taxonomy (dqc_0182)
- Face Financial Statement Location using the Accrual Axis (dqc_0183)
- OCI Reconciliation of Before Tax and Net of Tax OCI (dqc_0184)
- Reconciliation in Schedule Of Unrecognized Tax Benefits Roll Forward Table Text (dqc_0185)
- Dividend Disclosures in the Components of Equity (IFRS) (dqc_0186)
- Property Plant and Equipment Calculation (dqc_0187)
- ECD Adjustment Member Check (dqc_0188)
- Single Member Disaggregation (dqc_0189)
- Employee Benefit Reporting (DQC_0190)
- Proxy – PEO Concepts Recorded with NEO Member (DQC_0191)
- Balance Sheet Numerical Scaling (DQC_0192)
- Standard Dividend Member Name (dqc_0193)
- Statement of Cash Flows Guidance (Guidance - Cash Flows)
- Reporting US GAAP Dividend Disclosures in XBRL – FAQ (guid_dividends)
- Investment Guidance FAQ (Guidance - Investment Guidance FAQ)
- Dimensional Modeling Guidance – Legal Entities & Consolidation (Guidance - Legal Entities & Consolidations)
- Revenue Guidance (Guidance - Revenue)
- Tagging Axis and Members Using the US GAAP Taxonomy Guidance (Guidance - Tagging)
- Tagging Axis and Members Using the IFRS Taxonomy (Guidance - Tagging IFRS)
The XBRL US Best Practice Committee (BPC) developed significant guidance for preparers from 2012 through early 2015. With the launch of the Center for Data Quality, the BPC’s mission and its body of work will be rolled into the deliverables of the Center which will represent a comprehensive approach to dealing with the issuing of guidance and data quality rules to support that guidance.
Filers
XBRL Fundamentals from AICPA & XBRL US
This course provides an introduction to the eXtensible Business Reporting Language (XBRL) standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. Learn the details on the SEC requirements for tagging US GAAP financial statements.
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