The Data Quality Committee (DQC) approved a new round of DQC rules for Version 30. The effective date for these rules will be for filings submitted on or after September 1, 2026. The DQC plug-in tool has been updated and released in the Workiva platform. Round 30 included updates to previously released rules and added ten 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 233 - Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates - The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
• DQC 234 - Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts - The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.
• DQC 235 - Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts - The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
• DQC 236 - Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown - The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
• DQC 237 - Location Balance Axis Member Not Present in Face Financial Statements - The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
• DQC 238 - Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis - The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment.
• DQC 239 - Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis - The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.
• DQC_0241 - Incorrect Use of TransactionTypeAxis with Transaction Market Method Members - The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
• DQC 242 - Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts - The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.
• DQC 243 - Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts - The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.

• DQC 232 - Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement - The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement. Under IFRS 18, the concepts Depreciation, Amortisation, and ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss represent aggregated totals that span operating, investing, and financing activities. Including them as individual items in the primary financial statements undermines the activity-based disaggregation required by IFRS 18.

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!