Proposed DQC Rules Taxonomy* and Technical Guide

The proposed DQC Rules Taxonomy (DQCRT) includes XBRL US DQC Rules with the GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) to improve exposure to and compliance with the XBRL US DQC rules. The guide provides technical details of the proposed 2022 DQCRT.

Available for Public Review and Comment

The DQCRT and Technical Guide was available below for comment until September 23, 2021. The comment period is now closed.
Proposed 2022 DQCRT

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Included Validation Rules for Exposure
The exposure includes only the following rules that are proposed to be added or improved to the 2022 DQCRT. One rule (DQC 0015) has proposed substantive changes from the prior version.
  • DQC 0005: Context Dates After Period End Date
    This rule tests that the use of dates associated with subsequent events, forecasts and the element Entity Common Stock, Shares Outstanding are appropriate.
  • DQC 0006: DEI and Block Tag Date Contexts
    This rule tests that the dates used for certain Document and Entity Information, accounting policy, text block and table text block elements are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).
  • DQC 0015: Negative Values (added with the 2020 DQCRT; proposed modifications with the 2022 DQCRT)
    This rule tests elements that should not be reported with negative values. 
  • DQC 0033: Document Period End Date Context
    This rule tests that the ending date used with Document and Entity Information elements (except the elements Entity Common Stock, Shares Outstanding and Entity Public Float) matches the ending context date for the value of the Document and Entity Information element Document Period End Date.
  • DQC 0036: Document Period End Date Context/Fact Value Check
    This rule tests that the ending context date for the Document Period End Date is not different by more than 3 days from the value of that element.
  • DQC 0041: Axis with a Default Member that Differs from the Base Taxonomy
    This rule evaluates whether the dimension default is associated with a given axis in the company’s extension taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.
  • DQC 0043: Incorrect Calculation Weights in Operating Cash Flows
    This rule identifies the balance type of the elements in the calculation linkbase that are descendants of the operating cash flow elements in the US GAAP taxonomy, specifically the elements NetCashProvidedByUsedInOperatingActivities or NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and determines whether their effective calculation weights are accurate.
  • DQC 0044: Accrual Items used in Investing/Financing Cash flow Reconciliation
    This rule identifies whether accrual based elements that are intended to be used on the income statement or the statement of stockholder’s equity have been used inappropriately on the cash flow statement.
  • DQC 0060: Element Dependence for Specific Elements
  • This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.
  • DQC 0079: Extension Members
    This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies.
GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
Provides details of the proposed technical improvements to the 2022 GAAP Taxonomy and the accompanying DQCRT. The proposed DQCRT has been built on the 2021 Taxonomy because the 2022 Taxonomy is not yet available for use. The DQCRT will be updated to 2022 at final release.

Taxonomy Download

  • Download Proposed DQCRT
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*Pending SEC Acceptance. The DQCRT  is subject to change until published as final.