Troshani, I. Taylor, E. Apostolos, A. Fahy, M. Cohen, E. Gray, G. Debreceny, R. Zhu, H. Gomaa, M. Williams, S. Valentinetti, D. Henderson, D. Schuster, P. Management Accounting Quarterly 7, 1—9 Google Scholar. Dreyer, C. IRZ 6, 1—9 Google Scholar. Callaghan, J. Boritz, J. Venkatesh, R. Weber, R. Watson, L. Lester, W. Teixeira, A. Piechocki, M. They involve checking for incorrect negative values, inappropriate combinations of tags, and incorrect calculations.
These three rules incorporate thousands of tags from the U. GAAP taxonomy. The group provides an open collaborative process with stakeholders by exposing its proposals for public comment. Over the past several years, the DQC has produced a multitude of freely available automated rules , which have improved quality by alerting SEC registrants to correct errors they otherwise would have submitted to the SEC.
Although there are some errors that automation cannot detect, the DQC rules provide an easy way for registrants to identify the XBRL errors that can be detected by automation, resulting in improved XBRL data quality. Since the DQC rules are publicly available and included in the taxonomy accepted by the SEC, registrants ought to consider that it is easy for outside parties to detect noncompliance.
The new version of the U. The key changes to the U. The risk of making errors can increase when an SEC registrant transitions to a new version of the U. Frequently asked questions 1 of. Industry insights 1 of. Subject matter experts 1 of. Please ensure that you select Print Background colors and images when printing. Search within this section Select a section below and enter your search term, or to search all click In the loop. Your recent searches.
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Below is a list of frequently used terms and explanations of how XBRL works:. Additionally, the taxonomy also defines the relationships between the concepts within the group.
Therefore, if we are working with a balance sheet item such as Cash, the taxonomy would include the definition of Cash and would also demonstrate how Cash may relate to other balance sheet items within the taxonomy such as rolling up to Current Assets and eventually Total Assets.
All three of these items Cash, Current Assets, and Total Assets are financial concepts that are defined and presented in the taxonomy as elements. Public taxonomies have been developed by market constituents and are maintained by XBRL. The tagging process is performed during the creation of an instance document. An instance document is the file that includes the company specific business reporting information in a structured manner that computers can intelligently recognize and exchange.
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