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SEC发布XBRL IDEA错误和警示清单
2009-03-20 来源:BOWNE for XBRL 编辑: 浏览量:

The SEC has published a list of XBRL "error" and "warning" messages that accompany the checking they'll be doing on test and live-filed XBRL documents that are filed under the mandated program:

SEC XBRL IDEA Errors and Warnings Listlink to :

This list can be thought of as the implementation side of the new EDGAR Manual Section 6 "Interactive Data" rules.   "Errors" are issues with XBRL documents that will cause an XBRL filing to be rejected while "warnings" will not.  The list counts 829 errors and 19 warnings and are mostly technical in nature. 

One important clarification that I already see in the lists is Warning #8, which addresses XBRL calculation inconsistencies.  The importance of this is simply what list it's in, and that's the "Warning" list and not the "Error" list.  This means that XBRL calculation inconsistencies will not cause an XBRL filing to fail and therefore helps clarify EDGAR Manual Interactive Data rule 6.15.2.  The topic of XBRL calculation inconsistencies is worthy of a whole separate blog post...and in fact, will be.  For now let's leave this chalked up to these lists providing additional clarity around the EDGAR Manual, which is a very good thing.

Definitely keep this URL handy for mandated filings, and cross your fingers that the other main piece of the SEC XBRL mandate puzzle yet to see the light of day, the link to the new US GAAP 2009 taxonomies, is coming soon.  I mean come on...they have to be coming soon, right?  Three-to-four months before the first mandated filings hit, and less than 30 days before the first voluntary mandated filings hit, and STILL NO NEW TAXONOMIES?!

Note to XBRL US and the SEC:  If you'd like to talk to a few registrants to get their take on the impact these new taxonomies not yet being available is having on them, I'd be happy to facilitate the calls.  Open offer...take it or leave it...=).

 

 
 
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