Items tagged with "link:calculationArc"

4.1 Heuristic Testing

Issued: 9/5/12

Impact: All US GAAP

EFM Interpretation

4.1.1 Heuristic Testing – Detecting Missing Calculation Relationships

Issue A large number of filings to date have incomplete calculation relationships defined in the extension taxonomies filed with the SEC.  The EDGAR Filer Manual Volume II version 21 states the following: 6.15.2    If the original HTML/ASCII document shows two or more line items along with their net or total during or at the end […more]