Proposed XBRL US DQC Rules Taxonomy* and Technical

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. The guides provide technical details of the proposed 2021 Taxonomy, DQCRT, and SEC Reporting Taxonomy (SRT).

Available for Public Review and Comment

The DQCRT and Technical Guides are available below for comment until December 1, 2020.
Proposed 2021 DQCRT

Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the DQCRT 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:


Taxonomy Download

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

Proposed SRT Technical Guide

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