The XBRL US Data Quality Committee meets periodically with the staff of the SEC to discuss issues relating to the use of XBRL data. The purpose of the following highlights is to summarize the issues discussed at the meetings. These highlights do not represent official positions of the XBRL US Data Quality Committee.
In addition, these highlights are not authoritative positions or interpretations issued by the SEC or its staff. The highlights were not transcribed by the SEC and have not been considered or acted upon by the SEC or its staff. Accordingly, these highlights do not constitute an official statement of the views of the Commission or of the staff of the Commission.
As available on this website, highlights of joint meetings of the XBRL US Data Quality Committee and the SEC staff are not updated for the subsequent issuance of positions taken by the SEC staff, nor are they deleted when they are superseded by the issuance of subsequent highlights or guidance. As a result, the information, commentary or guidance contained herein may not be current or accurate and the XBRL US Data Quality Committee is under no obligation to update such information. Readers are therefore urged to refer to current authoritative or source material.