Data Quality Committee: Round 5 and 6 Rules Available in Wdesk
The fifth and sixth set of the Data Quality Committee's (DQC) validation rules are now available in Wdesk.
Round 5 includes the addition of 17 new rules. A majority of the rules relate to defined benefit and Cash Flow Statement disclosures and following existing guidance provided by the FASB in the form of Taxonomy Implementation Guides or Taxonomy Implementation Notes.
Round 6 is focused for IFRS filers and includes updates to existing DEI and Block Tag Date Contexts (rule 0006), Reverse Calculations (rule 0008), Document Period End Date Context (rule 0033), Document Period End Date Context/Fact Value Check (rule 0036) and Axis with a Default Member that Differs from the Base Taxonomy (rule 0041) for the SEC-IFRS Taxonomies.
Supporting materials are available to Wdesk users that provide supplemental explanations and help in understanding corrective actions. The validation panel within Wdesk has been updated to reflect the new rules and will appear with "(DQC)" at the beginning of the validation message as such:
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