readme.md

Data Quality Committee Meeting - March 24, 2021

Introductions

Approval of Minutes

• January 20, 2021 Meeting Minutes

Review and Approval of Version 15 DQC Rules For Public Review

Version 15 Rules Summary (.docx) (.zip of rule submission forms proposed for public review)

• DQC_0107 – General Text Block
• DQC_0108 – Fact Value Consistency Over Time
• DQC_0109 – Concentration Risk
• DQC_0110 – Missing Business Acquisition Axis (Short Period)
• DQC_0112 – Line Items Requiring the Business Acquisition Axis
• DQC_0113 – Gross Acquisition Less Than Net Acquisition
• DQC_0114 – Assets Acquired Net of Goodwill
• DQC_0115 – Fact Value Consistency Over Time
• DQC_0116 – Line Items Requiring the Asset Acquisition Axis

Break

Anchoring for US GAAP

• FASB TAG Meeting Anchoring Presentations (.ppt)
• FASB TAG Anchoring Mechanisms (.xls)
• FASB TAG Anchoring Roadmap (.xls)

EFM/FAQs

• "Forever" Period
• Duplicate Consolidations

ESG Disclosures/SASB Taxonomy

• SEC Public Statement: Public Input Welcomed on Climate Change Disclosures
• IFRS Foundation Trustees strategy statement

Conclusion of Public Session (Break)

Preparation for meeting with SEC Staff

Wrap Up/Future Meetings

• June 29, 2021 (Noon EDT)
• September 29, 2021 (9AM EDT); with SEC Staff (1PM EDT)

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