DQC RULES TAXONOMY

The DQC Rules Taxonomy (DQCRT) is an XBRL representation of select XBRL US Data Quality Committee’s (DQC) validation rules that is now included with the annual GAAP Financial Reporting Taxonomy (GRT) release.  
 
The DQCRT is uniquely structured from the typical design of XBRL taxonomies because it is narrowly focused on conveying the DQC validation rules, predominantly for regulator use. It is not intended to be used in Securities and Exchange Commission (SEC) filers’ extension taxonomies the way that the GRT or the SEC’s Document and Entity Information (DEI) Taxonomy is used. To use the DQC validation rules, there are resources available at the XBRL US DQC website or contact your service provider.
 
The DQCRT contains a subset of the DQC rules. FASB Taxonomy Staff evaluate the validation rules for inclusion in the DQCRT that have been available for use for more than a year, with consideration for how the DQC addressed any feedback received on a validation rule.
 
The 2023 DQCRT (Pending SEC Acceptance of the GAAP Taxonomy) can be accessed through the entry point provided below: The 2022 DQCRT can be accessed through the entry point provided below: The 2021 DQCRT can be accessed through the entry point provided below: Purpose of the DQCRT
 
The DQCRT is included with the GRT for the specific goal of enhancing data quality by increasing exposure to and use of the DQC validation rules that are provided by XBRL US.
 
Included Validation Rules Guidance and Supporting Documents include:

TAXONOMY DOWNLOADS

  • Download 2023 DQCRT
    (requires XBRL enabled software to view; DQCRT is included in the GRT)
  • Download 2022 DQCRT
    (requires XBRL enabled software to view; DQCRT is included in the GRT)
  • Download 2021 DQCRT
    (requires XBRL enabled software to view; DQCRT is included in the GRT)

Contact Information
 
David M. Shaw
dmshaw@fasb.org
203-956-5332
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