Version 29.0.6 of the Data Quality Committee Rules and Guidance
Seven new rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules were approved by the Data Quality Committee on March 18, 2026 and set an effective date of June 1, 2026 for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.
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DQC_0208 - Subtotals match Extensible Enumerations in the Schedule of Investments - This rule validates that the values reported for InvestmentTypeExtensibleEnumeration and InvestmentIndustrySectorExtensibleEnumeration are consistent with the domain members defined for InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.
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DQC_0224 - Management Defined Performance Measure Reconciliation Accuracy (IFRS) - The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.
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DQC_0225 - Prohibited Recognition and Derecognition Items on Income Statement – The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.
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DQC_0226 - US GAAP Elements Used in Employee Benefit Plan Filings – EBP filings (forms 11-K, 11-K/A, and 11-KT) should use the specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.
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DQC_0227 - Calculated Ratio Consistency Checks – The rule validates that the reported calculated fact lies within the numeric interval implied by dividing the numerator by the denominator, taking into account, decimals, and tolerance for rounding.
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DQC_0228 - 'Other' Concept Should Not Exceed Aggregate - In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.
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DQC_0230 - Disallowed 'Other' Concepts in Calculation Networks – Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network.
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DQC_0231 - Aggregate and 'Other' Concepts Appearing as Siblings in Calculation Networks – This rule detects cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network.
Additional updates
- existing rules updated from v28.0.11
- support for 2026 US GAAP taxonomy
- updated unit tests as needed
- recompile ruleset .zip files
Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v29.0.6
DQC change logs, XULE build details & unit test results:
- since last approved release v28.0.11...v29.0.6
- within this release v29.0.0...v29.0.6
- DQC build 3.0.23752 || XULE build 3.0.30050
- Travis CI status -
- the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.
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
- The current approved v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
- The latest approved and effective v28 rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json
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.