The XBRL US Center for Data Quality is a market driven initiative to improve the utility of XBRL financial data filed with the U.S. Securities and Exchange Commission. The Center for Data Quality channels support and action through the XBRL US Data Quality Committee to address the public’s concerns about XBRL financial data being reported to the SEC. The AICPA is a member of the Center for Data Quality and participates on the Data Quality Committee.
The Data Quality Committee develops:
- Guidance to provide for uniform, consistent tagging of financial data and to clarify those specific circumstances where custom tags are appropriate.
- Automated validation rules to verify compliance with the Committee’s guidance and prevent or detect tagging errors.
The Committee’s validation rules are contributed to the Arelle open source XBRL platform and are freely available for use by XBRL software providers, public companies and others.
The Committee's approved rules are available on the XBRL US website.