FASB Releases Proposed 2026 DQC Rules Taxonomy

The FASB has issued release notes related to its proposed improvements for the 2026 version of the Data Quality Committee (DQC) Rules Taxonomy. The DQC Rules Taxonomy is “an XBRL representation of select DQC validation rules,” and the proposal suggests “additions or improvements . . . based on the FASB Taxonomy staff’s evaluation of the validation rules that have been available for use for more than one year.”

Comments on the proposed DQC Rules Taxonomy are due by November 10, 2025. For more information, see the Proposed 2026 DQC Rules Taxonomy page on the FASB’s Web site.