The Data Quality Committee (DQC) approved a new round of DQC rules for Version 29. The effective date for these rules will be for filings submitted on or after June 1, 2026. The DQC plug-in tool has been updated and released in the Workiva platform. Round 29 included updates to previously released rules and added eight new rules.

Each new rule is described below and you can click on the link in the name of the rule to take you to the rule published by the XBRL® US Data Quality Committee.

New rules:

• DQC 208 - Subtotals match Extensible Enumerations in the Schedule of Investments - This rule validates that the values reported for InvestmentTypeExtensibleEnumeration and InvestmentIndustrySectorExtensibleEnumeration are consistent with the domain members defined for InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.

• DQC 224 - Management Defined Performance Measure Reconciliation Accuracy (IFRS)]** - The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.

• DQC 225 - Prohibited Recognition and Derecognition Items on Income Statement – The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.

• DQC 226 - US GAAP Elements Used in Employee Benefit Plan Filings – EBP filings (forms 11-K, 11-K/A, and 11-KT) should use the specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.

• DQC 227 - Calculated Ratio Consistency Checks – The rule validates that the reported calculated fact lies within the numeric interval implied by dividing the numerator by the denominator, taking into account, decimals, and tolerance for rounding.

• DQC 228 - 'Other' Concept Should Not Exceed Aggregate - In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.

• DQC 230 - Disallowed 'Other' Concepts in Calculation Networks – Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network.

• DQC 231 - Aggregate and 'Other' Concepts Appearing as Siblings in Calculation Networks – This rule detects cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network.

What’s our plan?

As part of our high level of ongoing service and partner in your success, we want to reassure you that Workiva is working tirelessly to anticipate these changes and incorporating them into our platform. 

The new rules will appear with the “(DQC)” at the beginning of the validation message.

In the meantime, if you have any questions, feel free to let us know here in the Workiva Community. Thanks!