Releases: DataQualityCommittee/dqc_us_rules
Version 25.0.11 of the Data Quality Committee Rules and Guidance
Three new rules and updated non-negative elements for IFRS taxonomy 2024 filers were available for public comment from July 23 through September 9, 2024. Members of the Data Quality Committee Approved these rules on September 25, 2024.
The rulesets in this release were compiled with the latest versionof XULE (30044). The minimum required XULE version for using these rules is 30041.
(NB. unit tests for dqc_0185 do not pass Travis-CI - this is a known issue although the rule is confirmed to be working as expected)
New Rules:
- DQC_190 – Employee Benefit Reporting - This rule contains a number of checks to ensure that the form 11-K (EBP) is completed in compliance with the FASB implementation guide.
- DQC_191 – Proxy - PEO Concepts Recorded with NEO Member - This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember.
- DQC_192 – Balance Sheet Numerical Scaling - This rule checks if the scale used on monetary amounts reported on the balance sheet is correct.
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.11
- within this release v25.0.0...v25.0.11
- DQC build 3.0.23752 || XULE build 3.0.30044
- 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 v25 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v25/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.
Version 26.0.0RC3 of the Data Quality Committee Rules
Seven new rules and updates for US GAAP and IFRS filers were available for public comment from December 9 through January 31, 2025 - see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.
New Rules:
- DQC_194 – Negative Values for Members on the Statement of Equity Components Axis - The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis.
- DQC_195 – Facts using an invalid member with the Equity Components Axis - The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
- DQC_196 – Opening and Closing Balances on the Statement of Shareholders Equity - The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
- DQC_197 – Income Statement Items used on The Changes in Shareholders Equity - The rule checks that the filer has not used income statement items in the Statement of Changes in Equity.
- DQC_198 – Income Tax Reconciliation Percentages - Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
- DQC_199 – Rate Basis Reported on Investment Schedules - The rule ensures that investment schedules are completed correctly by checking for the presence of both the spread and the rate basis for variable rate investments.
- DQC_200 – Instant Items Used on the Income Statement Location Axis - The rule ensures that instant monetary elements are not incorrectly tagged with the Income Statement Location Axis unless they represent future expenses.
DQC change logs, XULE build details & unit test results:
- since last approved release v25.0.10...v26.0.0RC3
- DQC build 3.0.23752 || XULE build 3.0.30041
- 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 v25 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v25/rulesetMap.json
- The current v26 public exposure rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v26/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.
Version 25.0.10 of the Data Quality Committee Rules and Guidance
Three new rules and updated non-negative elements for IFRS taxonomy 2024 filers were available for public comment from July 23 through September 9, 2024. Members of the Data Quality Committee Approved these rules on September 25, 2024.
The rulesets in this release were compiled with the latest versionof XULE (30043). The minimum required XULE version for using these rules is 30041.
(NB. unit tests for dqc_0185 do not pass Travis-CI - this is a known issue although the rule is confirmed to be working as expected)
New Rules:
- DQC_190 – Employee Benefit Reporting - This rule contains a number of checks to ensure that the form 11-K (EBP) is completed in compliance with the FASB implementation guide.
- DQC_191 – Proxy - PEO Concepts Recorded with NEO Member - This rule checks proxy filings to ensure that the PEO elements ecd:PeoName, ecd:PeoTotalCompAmt, ecd:PeoActuallyPaidCompAmt are not used with the axis ExecutiveCategoryAxis and member NonPeoNeoMember.
- DQC_192 – Balance Sheet Numerical Scaling - This rule checks if the scale used on monetary amounts reported on the balance sheet is correct.
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.10
- within this release v25.0.0...v25.0.10
- DQC build 3.0.23752 || XULE build 3.0.30043
- Travis CI status -
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 v25 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v25/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.
Version 26.0.0RC2 of the Data Quality Committee Rules
Seven new rules and updates for US GAAP and IFRS filers were available for public comment from December 9 through January 31, 2025 - see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.
New Rules:
- DQC_194 – Negative Values for Members on the Statement of Equity Components Axis - The rule checks that movements in shareholders equity concepts are not negative when used with members on the StatementEquityComponentsAxis.
- DQC_195 – Facts using an invalid member with the Equity Components Axis - The rule checks that movements in shareholders equity element are represented with the appropriate member and line item combination.
- DQC_196 – Opening and Closing Balances on the Statement of Shareholders Equity - The rule identifies instant elements that have been used in the statement of Shareholders Equity that do not represent the opening and closing balances of Stockholders Equity.
- DQC_197 – Income Statement Items used on The Changes in Shareholders Equity - The rule checks that the filer has not used income statement items in the Statement of Changes in Equity.
- DQC_198 – Income Tax Reconciliation Percentages - Ensures that if a monetary value for tax is provided in a 10-K filing, an equivalent percentage amount must also be provided.
- DQC_199 – Rate Basis Reported on Investment Schedules - The rule ensures that investment schedules are completed correctly by checking for the presence of both the spread and the rate basis for variable rate investments.
- DQC_200 – Instant Items Used on the Income Statement Location Axis - The rule ensures that instant monetary elements are not incorrectly tagged with the Income Statement Location Axis unless they represent future expenses.
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.6...v26.0.0RC1
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
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 v25 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v25/rulesetMap.json
- The current v26 public exposure rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v26/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.
Version 25.0.9 of the Data Quality Committee Rules and Guidance
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.9
- within this release v25.0.0...v25.0.9
- DQC build 3.0.23752 || XULE build 3.0.30043
- Travis CI status -
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.
Version 25.0.8 of the Data Quality Committee Rules and Guidance
(NB. version 25.0.7 was not published)
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.6
- within this release v25.0.0...v25.0.6
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
Version 26.0.0RC1 of the Data Quality Committee Rules
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.6...v26.0.0RC1
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
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.
Version 25.0.6 of the Data Quality Committee Rules and Guidance
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.6
- within this release v25.0.0...v25.0.6
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
Version 25.0.5 of the Data Quality Committee Rules and Guidance
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.5
- within this release v25.0.0...v25.0.5
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
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.
Version 25.0.4 of the Data Quality Committee Rules and Guidance
DQC change logs, XULE build details & unit test results:
- since last approved release v24.0.5...v25.0.3
- within this release v25.0.0...v25.0.3
- DQC build 3.0.23752 || XULE build 3.0.30041
- Travis CI status -
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.