Skip to content

Version 23.0.10 of the Data Quality Committee Rules

Choose a tag to compare
@davidtauriello davidtauriello released this 15 Apr 21:24

Eleven new rules and one updated rule for US GAAP and IFRS taxonomy filers were available for public comment from November 15 through December 31, 2023. Members of the Data Quality Committee Approved these rules by email on January 16, 2024.

On March 14, the effective date of filings for this version was amended by the Committee to be filings submitted after May 15, 2024.

Effective with Version 23.0.5, the minimum required XULE version for using these rules is 23722.

New Rules:

  • DQC_0152 – Year List Items Used with Tax Period Axis - This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.
  • DQC_0166 – Facts without Hypercubes - This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
  • DQC_0167 – Inconsistent Calculation Roots - The rule is intended to detect those filings where filers have not defined the calculation linkbase correctly for the Balance Sheet, Income Statement and Statement of Comprehensive Income.
  • DQC_0168 – Tax Reconciliation Calculation - This rule identifies where the filer has not reported a calculation linkbase for the monetary and rate based tax reconciliation in a 10-K or 20-F filing.
  • DQC_0169 – Calculation in the Parenthetical Disclosure - This rule identifies where the filer has defined a calculation in the parenthetical disclosure network of a Statement.
  • DQC_0170 – ECD Rule 10b51 Flag Disclosures - This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31. The rule checks if the following 4 flags defined in the ECD taxonomy are missing:
    • Rule10b51ArrAdoptedFlag,
    • NonRule10b51ArrAdoptedFlag,
    • Rule10b51ArrTrmntdFlag,
    • NonRule10b51ArrTrmntdFlag
      The SEC ECD taxonomy requires that these 4 flags are tagged even if the values are false.
  • DQC_0171 – ASU 201613 Transition Elements - This rule identifies where the filer has reported ASU 201613 Transition elements in the filing. The rule will flag fact values with an end date greater than 2023-09-30 using one of these elements. Exceptions include:
    • FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1,
    • FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment,
    • ImpairedFinancingReceivableAverageRecordedInvestment,
    • ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment,
    • HeldToMaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
  • DQC_0172 – Reporting Right of use Assets - The rule detects where filers have reported RightofuseAssets but not included it on the Statements and have used the element PropertyPlantAndEquipment instead of the correct element PropertyPlantAndEquipmentIncludingRightofuseAssets.
  • DQC_0173 – IFRS Transition Elements - This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.
  • DQC_0175 – Litigation Settlement Roll Forward Elements - This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account.
  • DQC_0176 – US-GAAP Elements used in IFRS Filings - This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
  • DQC_0177 – Addition of PEO and Nonpeo Compensation Adjustments - This rule applies to proxy disclosures. This rule identifies where filers have reported an adjustment compensation amount that does not tie to the difference between the total compensation amount (PeoTotalCompAmt, NonPeoNeoAvgTotalCompAmt) and the actual compensation amount paid (PeoActuallyPaidCompAmt, NonPeoNeoAvgCompActuallyPaidAmt).


  • Fixes to existing rules from v22.0.3-x
  • Update to XULE 23722 (23663 minimum required)
  • Restructure rule submission forms for IFRS (change directories from _US_ to _IFRS_)
  • Update copyright throughout
  • Update test cases for public exposure rules as available
  • Update ruleset .zip files
  • #801 - fix issue with dqc_0166
  • #803 - update dqc_0090 to give filers the option to not disclose the reconciliation
  • #805 - updates:
    • dqc_0118 take into account the decimals of the components
    • dqc_0162 exclude tickers containing description of Notes; look at the member value
    • dqc_0168 allow an opt out - TaxReconciliationNotRequired
    • dqc_0176 handle us-gaap elements dragged in by ECD; handle F1 report
    • Added US_GAAP constant to ensure 2020 is compatible with other taxonomies
  • #807 - updates to dqc_0013 and dqc_0154
  • #809 - update dqc_0170 and compile with XULE 23722
  • #810 - updates to dqc_0009, dqc_0043, dqc_0154 and dqc_0170 plus fixes
  • #812 - Update dqc_0009, dqc_0043, dqc_0154, dqc_170, dqc_0015 non-negs for UGT 2024, fix namespace for dtr-types, test case for dqc_0015 UGT 2024
  • #814 - Update v23 Approved rules effective date (amended to May 16 by Committee vote March 14), update dqc_0004, dqc_0060, dqc_0123, dqc_0126; update dqc_0167 unit tests
  • #816 - Update dqc_0159 and dqc_0170; fix typos in Rule Submission forms
  • #818 - Update dqc_0159
  • #819 - Update dqc_0170

DQC change logs, XULE build details & unit test results:

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.