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.
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]
Three New Year’s resolutions for public company filers
As we begin a brand new year, it’s always good to make a few resolutions that go beyond joining a health club, eating right and losing weight. So we have three recommendations to add to your list of resolutions. The first is get involved in industry efforts to improve the usability of XBRL data submitted to the SEC. It won’t require a lot of effort and you will receive some important benefits. For a small investment of your time, you will be on the forefront of imminent, groundbreaking regulatory changes, and you will be able to reduce your workload while significantly improving the quality of your XBRL financial data submitted to the SEC.
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XBRL and Financial Analysis Conference 2013
About the Program Attend this free investor event featuring keynote speakers Agnes Grunfeld, CFA, MD, GMI Ratings and Dan Gode, Professor, Clinical Associate Professor of Accounting, NYU Stern School of Business, plus speakers from the Securities and Exchange Commission and the investment community at this free event for analysts and investors. This event will cover […more]
List of Elements
Return to DQC_0015 original Release Version rule Element ID namespace element Label elementName Balance type definition 1 1367 us-gaap Interest Expense InterestExpense debit Amount of the cost of borrowed funds accounted for as interest expense. 1 623 us-gaap Deferred Tax Assets, Net DeferredTaxAssetsLiabilitiesNet debit Amount, after allocation of valuation allowances and deferred tax liability, of […more]
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]
XBRL US Announces XBRL and Corporate Actions Conference, NY City, December 10, 2012
Results from corporate actions pilot and other XBRL implementations to be presented XBRL US announced today, plans for a ½ day conference on XBRL and Corporate Actions to be held on December 10, 2012 in New York City, which will be co-sponsored by the Asset Managers Forum of SIFMA (Securities Industry and Financial Markets Association). […more]
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]
