Items tagged with "durationItemType"

2.2 Use of Data Types

Issued: 4/27/12

Impact: All US GAAP

Instance Document

2.2.4 Use of Weeks Format in DurationItemType

Issue The SEC Previewer does not currently support rendering of period facts reported using the ISO8601 weeks format.  Is the use of this format permitted in SEC filings? Per the official specification for ISO8601, as of 2004, the format of PnnW is included to allow the specification of a period in number of weeks.  This […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]


2.2 Use of Data Types

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.2.3 DurationItemType and Periods Reported as a Decimal

Issue The FASB 2012 taxonomy includes elements of durationItemType.  If a filer has a disclosure that is represented in a value that cannot precisely be converted to ISO 8601 format, i.e. P1Y3M, a filer may likely consider three alternatives: Use the standard element and convert the value to ISO 8601 format (understanding this would report […more]


2.2 Use of Data Types

Issued: 1/28/11

Impact: All US GAAP

Instance Document

2.2.2 Percentage Item Types

There are a number of issues observed in regards to the use of percentages in filings. Issue 1: Incorrect Scale Issue A number of companies have represented the percentage with an incorrect scale.  In a number of instance documents, percentages were represented on a scale of 0 to 100 as opposed to 0 to 1. […more]


2.2 Use of Data Types

Issued: 1/28/11

Impact: All US GAAP

Instance Document

2.2.1 Defining Date Values

Issue In a number of cases, filers are defining number values (e.g., data types derived from integer or decimal) that represent days months or years as an integer data type. For example, a company created an extension element called NoticePeriodForIncreaseInFacilityAmount with an integer data type.  The value in the instance was 20.  The issuer should […more]