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Version 30.0.4 of the Data Quality Committee Rules and Guidance

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@davidtauriello davidtauriello released this 21 Aug 16:58
v30.0.4
fc3bb2b

Ten 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 Jun 26, 2026 and an effective date of September 1, 2026 was set for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.

New Rules:

US GAAP

  • DQC_0233 Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates] - The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
  • DQC_0234 Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts] - The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.
  • DQC_0235 Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts] - The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
  • DQC_0236 Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown] - The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
  • DQC_0237 Location Balance Axis Member Not Present in Face Financial Statements] - The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
  • DQC_0238 Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis] - The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment.
  • DQC_0239 Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis] - The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.
  • DQC_0241 Incorrect Use of TransactionTypeAxis with Transaction Market Method Members] - The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
  • DQC_0242 Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts] - The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.
  • DQC_0243 Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts] - The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.

IFRS

  • DQC_0232 Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement] - The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement. Under IFRS 18, the concepts Depreciation, Amortisation, and ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss represent aggregated totals that span operating, investing, and financing activities. Including them as individual items in the primary financial statements undermines the activity-based disaggregation required by IFRS 18.

Additional updates

  • updated ESEF to include support for 2025 IFRS
  • existing rules updated from v29.0.6
  • updated dqc_0163 - Segment Expenditure Addition To Long Lived Assets to include PaymentsToAcquireProductiveAssets
  • recompile ruleset .zip files
    Python 3.13 || Arelle 2.44.0 || XULE 30052.1 for v30.0.3

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.

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