Issued: January 28, 2011
Impact: 2013 US GAAP

Issue

In a number of cases, companies are extending to represent countries as members on an axis.  Specifically, the member for Canada has been created as an extension for over 30 filings.  However, these country members are already defined in the taxonomy for each country.

Recommendation

If representing a country, use the members already defined in the country namespace. See http://xbrl.sec.gov/country/2013/country-ent-all-2013-01-31.xsd