The SEC’s Division of Enomic and Risk Analysis (DERA)has mpiled and analysed XBRL exhibits from US issuers that are submitting XBRL and Inline XBRL to that regulator.The analysis vers a three-year period,from March 2014to December 2016.

The data shows a very modest ntraction in the number of custom tags or “extensions”in use within the issuer mmunity in the United States.As the SEC acknowledges,this capacity to customise can lead to unnecessary rctions in the mparability of mpany data.

Securities regulators that want full financial statements need to aept “extensions”in order to ensure that mpanies can disclose their narrative fully.However,agencies should seek to nstrain the use of extensions,through a number of different techniques.Stay tuned!This ic will be an important one at Data Amplified.

DERA’s analysis is here.

中文新闻：扩展分类标准的使用仍然太多?