Issued: January 28, 2011
Impact: All US GAAP


Filers have expressed concern when tagging multiple classes of stock in the DEI. The documentation label for the element EntityCommonStockSharesOutstanding explictly suggests defining the Class of Stock members on the InstrumentDomain of the EntityListingsInstrumentAxis.  This guidance is inconsistent with the EDGAR Filer Manual at 6.5.26, which requires member placement in this scenario on the StatementClassOfStockAxis (with an associated domain of ClassOfStockDomain).


When tagging multiple classes of stock on the DEI, the StatementClassOfStockAxis and the ClassOfStockDomain should be used consistent with the guidance in the EDGAR Filer Manual.