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 (30041). The minimum required XULE version for using these rules is 30013.
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...v25.0.6
- within this release v25.0.0...v25.0.6
- 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 v24 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v24/rulesetMap.json
- The current v25 approved 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.