2.1 Dates of the Context

Issued: 1/31/14

Impact: All US GAAP

Instance Document

2.1.6 Using Date Contexts in Different Scenarios

Issue Throughout the taxonomy there are a number of elements that incorporate information that would otherwise be included in the date context of the fact.  These elements effectively define the end or start date relative to the reporting date in their definition. These elements will include phrases like costs to date or expected costs to […more]


2.1 Dates of the Context

Issued: 2/1/13

Impact: All US GAAP

Instance Document

2.1.5 Multiple Dividends Declared and Paid

Issue When a dividend is declared, the declared date, the record date and the payment date are almost always also disclosed.  All of these have standard tags.  But what should the context date be, especially if these dates are in the future and/or multiple dividends are disclosed in the financial statement notes? Here is an example […more]


2.1 Dates of the Context

Issued: 3/30/12

Impact: All US GAAP

Instance Document

2.1.4 Non-Numeric Items in Multiple Periods

Issue EFM 6.6.1 and EFM 6.6.2 require non-numeric facts containing texts to be tagged using the current reporting period. Since the durationItemType data type is used to represent non-numeric facts, these rules would begin to apply. Given this, how should a filer best distinguish the facts highlighted below (14 years as of 6/30/11 and 16 […more]


2.1 Dates of the Context

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.1.3 Forecasted Information

Issue There are a large number of facts that have a context date that is greater than the period end.  Some of these represent subsequent events, but a large number of reported facts have date contexts that are more than 90 days after the year end and, effectively, represent forecast values.  We observed that these […more]


2.1 Dates of the Context

Issued: 12/2/11

Impact: All US GAAP

Instance Document

2.1.2 Subsequent Events and Durational Concepts

Issue A number of companies have reported subsequent events for concepts that are durations. However, in a number of cases, the durations are for periods that have an end date that is later than the date the report is actually issued.  For example, companies report a subsequent event with a duration that spans the period […more]


2.1 Dates of the Context

Issued: 1/28/11

Impact: All US GAAP

Instance Document

2.1.1 Use of Dates in Contexts for Future Payments or Receipts

Issue In files submitted as part of the SEC XBRL filing program, we observed a number of future dates recorded in the context of the XBRL instance. Undoubtedly, some of these are simple data errors, but others are a misrepresentation of the context date. The maximum filed end date observed was “2030-07-01”. The maximum date […more]