Proposed XBRL US DQC Rules Taxonomy*

The proposed XBRL US DQC Rules Taxonomy (DQCRT) includes XBRL US DQC Rules with the US GAAP Financial Reporting Taxonomy (Taxonomy) to improve exposure to and compliance with the XBRL US DQC rules. 

Available for Public Review and Comment

The DQCRT and related guidance and supporting documents are available below for comment until November 18, 2019.
Proposed XBRL US Rules Taxonomy

Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the Taxonomy are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.

Guidance and Supporting Documents include:

  • XBRL US DQC Rules Taxonomy Technical Guide
    Provides technical details of the proposed DQCRT.  The proposed DQCRT has been built on the 2019 Taxonomy because the 2020 Taxonomy is not yet available for use. Therefore, all file and URI references in this technical guide are to the 2019 Taxonomy and a proposed “2019 DQCRT.” Both will be updated to 2020 at final release.

Taxonomy Download

  • Download Proposed DQCRT
    (requires XBRL enabled software to view)

*Pending SEC Acceptance. The DQCRT  is subject to change until published as final.