The following DQC Rules are included in the proposed 2022 DQCRT:

DQC_0005 (Context Dates After Period End Date)

This rule tests that the use of dates associated with subsequent events, forecasts, and the element Entity Common Stock, Shares Outstanding are appropriate.

DQC_0006 (DEI and Block Tag Date Contexts)

This rule tests that the dates used for certain Document and Entity Information, accounting policy, text block and table text block elements are consistent with the fiscal period focus of the filing (e.g. Q1, Q2, Q3 or FY).

DQC_0015 (Negative Values (added with the 2020 DQCRT; proposed modifications with the 2022 DQCRT))

This rule tests elements that should not be reported with negative values. The exposure includes only rules that are proposed to be added or improved to the 2022 DQCRT.

DQC_0033 (Document Period End Date Context)

This rule tests that the ending date used with Document and Entity Information elements (except the elements Entity Common Stock, Shares Outstanding and Entity Public Float) matches the ending context date for the value of the Document and Entity Information element Document Period End Date.

DQC_0036 (Document Period End Date Context/Fact Value Check)

This rule tests that the ending context date for the Document Period End Date is not different by more than 3 days from the value of that element.

DQC_0041 (Axis with a Default Member that Differs from the Base Taxonomy)

This rule evaluates whether the dimension default is associated with a given axis in the company’s extension taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.

DQC_0043 (Incorrect Calculation Weights in Operating Cash Flows)

This rule identifies the balance type of the elements in the calculation linkbase that are descendants of the operating cash flow elements in the US GAAP taxonomy, specifically the elements NetCashProvidedByUsedInOperatingActivities or NetCashProvidedByUsedInOperatingActivitiesContinuingOperations, and determines whether their effective calculation weights are accurate.

DQC_0044 (Accrual Items used in Investing/Financing Cash flow Reconciliation)

This rule identifies whether accrual based elements that are intended to be used on the income statement or the statement of stockholder’s equity have been used inappropriately on the cash flow statement.

DQC_0060 (Element Dependence for Specific)

This rule identifies those instances where one element value is reported and no corresponding value is reported in the same period in the default dimension.

DQC_0079 (Extension Members)

This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies.

For more information on the DQCRT and the proposed Technical Guides, including instructions on ways to submit comment, visit xbrl.us.

Sources:

FASB Call for Comment – DQC Rules Taxonomy and Technical Guide (xbrl.us)

Proposed DQC Rules Taxonomy and Technical Guide (fasb.org)