2.1 Dates of the Context

Issued: 1/31/14

Impact: All US GAAP

Instance Document

2.1.6 Using Date Contexts in Different Scenarios

Issue Throughout the taxonomy there are a number of elements that incorporate information that would otherwise be included in the date context of the fact.  These elements effectively define the end or start date relative to the reporting date in their definition. These elements will include phrases like costs to date or expected costs to […more]


2.6 Positive and Negative Values

Issued: 5/31/13

Impact: All US GAAP

Instance Document

2.6.2 Components of Roll Forwards with Income and Expense Items

Issue Roll-forward items have been defined in the US GAAP taxonomy as an increase or decrease in a reserve or asset account.  These elements can also have an equivalent counter-element that represents an income or expense item. For example, the element LiabilityForAsbestosAndEnvironmentalClaimsNetIncurredLoss has a definition of: “Increase in asbestos and environmental reserve based on known […more]


2.1 Dates of the Context

Issued: 2/1/13

Impact: All US GAAP

Instance Document

2.1.5 Multiple Dividends Declared and Paid

Issue When a dividend is declared, the declared date, the record date and the payment date are almost always also disclosed.  All of these have standard tags.  But what should the context date be, especially if these dates are in the future and/or multiple dividends are disclosed in the financial statement notes? Here is an example […more]


2.6 Positive and Negative Values archived

Issued: 9/5/12

Impact: All US GAAP

Instance Document

2.6.1 Dual Sided Elements

This guidance is archived. See Components of Roll Forwards with Income and Expense Items for updated Best Practice Guidance. Issue The element ChangeInUnrealizedGainLossOnFairValueHedgingInstruments in the 2011 and 2012 taxonomy has a balance type of debit however the definition explains that it is the impact on earnings and the label indicates that the gain is a positive […more]


2.3 Units

Issued: 7/27/12

Impact: All US GAAP

Instance Document

2.3.3 Data Types and Associated Units

Issue As companies tag the detailed footnotes, the need to define additional units of measure is increasing.  A number of filers have questioned which units can and should be used with different datatypes.  The requirement to use the Units registry adds further complexity to this issue.  This guidance is intended to clarify the use of […more]


2.2 Use of Data Types

Issued: 4/27/12

Impact: All US GAAP

Instance Document

2.2.4 Use of Weeks Format in DurationItemType

Issue The SEC Previewer does not currently support rendering of period facts reported using the ISO8601 weeks format.  Is the use of this format permitted in SEC filings? Per the official specification for ISO8601, as of 2004, the format of PnnW is included to allow the specification of a period in number of weeks.  This […more]


2.5 Fractions

Issued: 3/30/12

Impact: All US GAAP

Instance Document

2.5.1 Handling Values Expressed as Fractions

Issue As companies report facts in the detailed footnotes, a number of disclosures are made as ratios.  However, in a number of cases, these ratios are reported as two numbers such as $1 of debt can be converted to 2 ordinary shares. In the taxonomy these two numbers may be represented as a single ratio […more]


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]


2.1 Dates of the Context

Issued: 3/30/12

Impact: All US GAAP

Instance Document

2.1.4 Non-Numeric Items in Multiple Periods

Issue EFM 6.6.1 and EFM 6.6.2 require non-numeric facts containing texts to be tagged using the current reporting period. Since the durationItemType data type is used to represent non-numeric facts, these rules would begin to apply. Given this, how should a filer best distinguish the facts highlighted below (14 years as of 6/30/11 and 16 […more]


2.2 Use of Data Types

Issued: 1/27/12

Impact: All US GAAP

Instance Document

2.2.3 DurationItemType and Periods Reported as a Decimal

Issue The FASB 2012 taxonomy includes elements of durationItemType.  If a filer has a disclosure that is represented in a value that cannot precisely be converted to ISO 8601 format, i.e. P1Y3M, a filer may likely consider three alternatives: Use the standard element and convert the value to ISO 8601 format (understanding this would report […more]