readme.md

Data Quality Committee Meeting - October 7, 2020

Introductions

Approval of Minutes

• July 15, 2020 Meeting Minutes

Review and Approval of Version 13 DQC Rules

• DQC_0098 - Liability Revenue Recognized
• DQC_0099 - FS with No Associated Calculation
• DQC_0100 – Invalid Consolidation Axis

Review and Approval of Version 14 DQC Rules for Public Review

• Guidance on Tagging Axis and Members Using the IFRS Taxonomy
• DQC_0101 - Movement of Concepts between Calculation Trees
• DQC_0102 - Element Values Are Equal (IFRS)
• DQC_0103 - Invalid Value for Percentage Items
• DQC_0104 - Axis with Inappropriate Members (IFRS)
• DQC_0105 - FS with No Associated Calculation
• DQC_0106 - Assets and Liabilities Classified as Held-For-Sale using Duration Element

IFRS Guidance - US Extension for IFRS Taxonomies

Due process to update DQC Rules Taxonomy (DQCRT)

• DQCT Rules Acceptance Steps Draft

EFM/FAQs

• "Forever" Period
• Duplicate Calculations

Other Disclosures/Taxonomies

• ESG
• Non GAAP Measures

Preparation for meeting with SEC Staff (closed session)

Wrap Up/Future Meetings

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