Version 31.0.0RC1 of the Data Quality Committee Rules and Guidance
Version 31 DQC Rules for Public Review includes five new rules for US GAAP filers. The DQC approved the new rules for a 45-day public review on August 5, 2026 and these rules are available for comment through September 30, 2026 at https://xbrl.us/public-review.
-
DQC_0245 - Consolidated Entities Axis in Statement Section - The purpose of the rule is to ensure that the ConsolidatedEntitiesAxis is not used in the statement section of a filing. Filers should use LegalEntityAxies for identifying legal entities in the statement section.
-
DQC_0246 - Investment Identifier Axis Key Validation - The purpose of the rule is to validate the use of key-value pairs within the InvestmentIdentifierAxis dimension on a Schedule of Investments. The rule checks the
-
DQC_0248 - 11-K Filing Cover Page Tagging with Legal Entity Axis – The purpose of the rule is to check 11K filings use members on the LegalEntityAxis to tag the DocumentType and AmendmentFlag on the cover page.
-
DQC_0249 - Single Member Extensible Enumeration Axis Used Without Aggregate Value – The rule checks that when a filer uses an extensible enumeration axis with only a single member to disaggregate a line item, the filer also reports the aggregate value for that line item without the axis.
-
DQC_0250 - Members Used Across Incompatible Dimension Classes – The rule checks that members are not used across dimensions that belong to different semantic classes.
-
includes all Approved rules in v30.0.3
DQC change logs, XULE build details & unit test results:
- since last approved release v30.0.3...v30.0.0RC1
- DQC build 3.0.23752 || XULE build 3.0.30052.1
- 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 and effective v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
- The latest v30 approved rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/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.