The following DQC Rules are included in the proposed 2023 DQCRT:

DQC_0015: Negative Values (added with the 2020 DQCRT)

This rule tests whether the values for a given list of elements are negative.

DQC_0108: Fact Value Consistency Over Time

This rule checks the value of a monetary fact that is expected to grow over time and ensures that it is not greater than the same fact over a longer duration of time.

DQC_0109: Concentration Risk

This rule checks that concentration risks are reported correctly.

DQC_0112: Line Items Requiring the Business Acquisition Axis

This rule identifies cases where the company reports facts that are expected to include the business acquisition axis. The rule checks that certain line item concepts noted in the rule are reported with the business acquisition axis and a member representing the actual acquisition.

DQC_0118: Financial Statement Tables Calculation Check of Required Context

This rule identifies inconsistent calculations defined for the Financial Statements. The rule covers the Cash Flow Statement, Statement of Financial Position, and the Income Statement. The rule does not apply to the Statement of Changes in Shareholders Equity.

DQC_0119: Income Before Tax Equity Method

This rule is intended to identify those cases where the company uses the element IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments.

DQC_0123: Missing Components of Equity Axis

This rule identifies those cases where a company reports facts that are expected to include the StatementEquityComponentsAxis. Specifically, it indicates where a company has reported classes of stock but has not indicated if they are common or preferred or treasury components of equity.

DQC_0126: FS Calculation Check with Non Dimensional Data

This rule indicates where the calculation defined for the financial statements in the company-provided calculation linkbase do not match the actual values reported.

DQC_0128: Dimensional Values Larger than the Default

This rule checks that the values on specific dimensions are smaller than the default value with no dimensions. The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value.

DQC_0133: Equity Method Investment Reporting

This rule ensures that filers consistently report Equity Method Investment (EMI) data by requiring or prohibiting certain elements to be used within an axis.

DQC_0134: Investment Schedule–Financial Instrument Axis

This rule ensures that values associated with the elements for debt securities are tagged with the FinancialInstrumentAxis.

DQC_0135: Extensible Enumerations for Financial Statement Captions

This rule identifies an error if certain elements are not included in the face financial statements and filers have not indicated in which financial statement captions the amounts appear using the extensible enumeration elements. This rule also reports an error for a fact that includes the BalanceSheetLocationAxis or the IncomeStatementLocationAxis and does not have an associated extensible enumeration using the same dimensions.

DQC_0136: Caption Value Matches Financial Statement

This rule checks that the values provided for extensible enumeration elements that reference Balance Sheet or Income Statement line items are those that exist in the company’s Balance Sheet or Income Statement.

DQC_0137: Location Axis with a Single Member

This rule identifies instances where the location dimensions are used for the Balance Sheet or Income Statement with a single member instead of extensible enumeration elements.

DQC 0141: Inconsistent Accrued Interest Elements 

This rule checks that elements that include accrued interest and elements that exclude accrued interest are not used in the same context.

For more information on the proposed 2025 DQCRT rules taxonomy, please see the Release Notes, which are available on fasb.org. Interested parties may submit feedback during the comment period by following the instructions on XBRL US’ website.

Source:

FASB Staff Issues Proposed 2025 DQC Rules Taxonomy (xbrl.us)