XBRL - 6 June 2011
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The document provides an overview of eXtensible Business Reporting Language (XBRL), including what it is, how it works, key terms, SEC filing requirements, best practices for tagging financial documents in XBRL format, and the process and deliverables for outsourcing XBRL filing services. XBRL creates standardized, machine-readable tags for financial disclosures to facilitate analysis and reuse of reported information. Companies must file various financial reports in XBRL format according to SEC phase-in schedules.
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XBRL - 6 June 2011
- 1. The A,B,Cs of XBRL
- 5. Key Terms to Know: What is a Concept?
- 10. Detailed Tagging (Level II)
- 11. Detailed Tagging (Level III)
- 12. Detailed Tagging (Level IV)
- 20. In-House versus Out Source
- 25. Online Reviewer’s Guide As Filed or Pre Released Information Comments Concept Definition to each XBRL concept