XBRL US has announced that the Data Quality mittee (DQC)has initiated a public review for the fifth set of freely available proposed rules in addition to a detailed guide on how to prepare XBRL-formatted cash flow statements that deliver quality financial information.

The Guidance document will aid filers by providing the rrect structure and tagging of cash flow statements using the US GAAP Financial Reporting Taxonomy.It further provides directions on identifying statements in the taxonomy and the suitable use of elements to represent ics such as financing and investing activities,interest and inme tax,gross and cash flows and cash and cash equivalents.The 5th ruleset ntains 11new ics related to the Cash Flow Guidance including calculation weights in operating cash flows,arual items used in investing and financing cash flow renciliation among others.

As discussed above,the DQC guidance and rules are designed for use by issuers in order to identify and rrect errors in their SEC filings.Issuers,data aggregators,XBRL software and service providers,as well as analysts,are invited to review the rulesets and the Statement of Cash Flow Guidance to provide feedback that will be reviewed and potentially inrporated into the final document.

中文新闻：XBRL US第五套规则及现金流指引征意见