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]


2.3 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]


2.3 Units archived

Issued: 10/18/10

Impact: All US GAAP

Instance Document

2.3.1 Use of Units

This guidance is archived. See Using the Units Registry for updated Best Practice Guidance. Issue In the filings to date, issuers have begun to define different kinds of units besides currency. To manage this, issuers have either defined the unit in the label of the extension element, in the element name, as an extended unit or by […more]