FASB Consults on XBRL US DQC Rules Taxonomy and Technical Guide

XBRL US DQC Rules are proposed to be included in the DQCRT with the taxonomy to improve exposure to and compliance with the DQCR rules. This initial implementation is limited to three rules. Over time, additional rules are likely to be included. The DQC rules are XBRL US published validation rules for XBRL filings with SEC. The DQCRT includes the DQC rules in a derivative form that identifies the concepts the rules apply to, with necessary information for software and human readers to understand the rule and the elements it applies to. The proposed DQCRT is built on the 2019 taxonomy because the 2020 taxonomy is not yet available for use. Therefore, all file and URI references in this document are to the 2019 taxonomy and a proposed “2019 DQCRT.” Both will be updated to 2020 at final release. The potential changes include additions for new elements as well as deletions for elements deprecated in the 2020 taxonomy.

The intended audience for this document is a technical user familiar with XBRL, other specifications, and modules of XBRL, XML Schema, XSLT stylesheets, and so forth. Business users may be interested in this document and it is written such that a business user familiar with the technologies (XBRL, XML Schema, XSLT, and so forth) will be comfortable with this document. The guidance to conform to SEC XBRL filing requirements is available in SEC EDGAR Filer Manual and other information provided on the SEC website.

Related Links

• Notification (PDF)
• Proposed Update
• Proposed XBRL US Rules Taxonomy
• Proposed DQCRT (ZIP)
• Proposed Technical Guide (PDF)

Comment Due Date: November 18, 2019

Keywords: Americas, US, Banking, Insurance, Data Quality, DQCRT, XBRL, Taxonomy, Technical Guide, Reporting, SEC, FASB