2.3 Units

Issued: 3/30/12

Impact: All US GAAP

Instance Document

2.3.2 Using the Units Registry

Issue The XBRL Consortium has issued the Units Registry, the latest version of which is located at http://www.xbrl.org/utr/utr.xml. This link shows the registry in a formatted table. The objective of the registry is to ensure that consistent units are used when companies report facts that may be measured in different ways. It also allows automated […more]


SEC Chair Gensler Remarks on Climate and Global Financial Markets

The Securities and Exchange Commission published Chair Gary Gensler’s remarks given during the Principles for Responsible Investment “Climate and Global Financial Markets” webinar. His remarks provide some insight into what we might expect from the climate disclosure rule proposal that the SEC has indicated they will be publishing in October. Highlights from the speech that […more]


Guidance - Legal Entities & Consolidations
Approved
Nov 20, 2018

Dimensional Modeling Guidance – Legal Entities & Consolidation

This document is intended to add additional explanation to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities. In addition this document identifies DQC rules to ensure that that the practices defined in the FASB implementation guide are implemented.


Guidance - Legal Entities & Consolidations
Public Review Ended
Sep 10, 2018

Dimensional Modeling Guidance – Legal Entities & Consolidation Guidance

This document is intended to add additional explanation to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities. In addition this document identifies DQC rules to ensure that that the practices defined in the FASB implementation guide are implemented.


Page

Protected: XBRL US Database Documentation

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Guidance - Tagging
Approved
Sep 29, 2016

Tagging Axis and Members Using the US GAAP Taxonomy Guidance

Certain axes in the US GAAP taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical, e.g., reporting a type of currency as a member on a debt instrument axis. The following guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the US GAAP Taxonomy.


Guidance - Tagging
Public Review Ended
Aug 31, 2016

Guidance on Tagging Axis and Members Using the US GAAP Taxonomy

Certain axes in the US GAAP taxonomy should only have certain members, otherwise consumption of the data is adversely impacted because the resulting axis and member combinations are nonsensical, e.g., reporting a type of currency as a member on a debt instrument axis. The following guidance provides limitations on the use of certain axis and member combinations that should be adhered to when tagging financial information using the US GAAP Taxonomy.


Altova Launches Version 2019 and Brings the Future into Clearer Focus

Altova® (http://www.altova.com) announced the release of Version 2019 of its MissionKit desktop developer tools and server software products. This release overhauls the UIs of XMLSpy and UModel to provide support for high-PPI (pixel per inch) monitors, such as UHD, 4K, and Retina displays, bringing the graphical editing views these products are known for into even […more]


1.2 Member Selection

Issued: 12/6/13

Impact: All US GAAP

Company Extension Taxonomy

1.2.6 Reporting the Values of Another Entity in a Filing

Issue A filer’s financial report often includes data of a company other than the consolidated entity. This occurs when an entity reports information about another company because it is a subsidiary, a spinoff, an acquisition, the parent holding company, etc.  The axis used to report values for a company other than the consolidated entity is […more]