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Decomposing SEC XBRL Financial Filing Report Components

In a prior blog post I provided a general idea of why some SEC XBRL financial filing disclosures were hard to understand.

In this document, Decomposing SEC XBRL Financial Filing Report Components, I get more specific and show precisely why these renderings are hard to decipher and alternatives used by other SEC XBRL financial filers which made exactly the same disclosures but represented the information in ways where it was easy to understand.

What causes something to be hard to read? Here is the bottom line:  (a) As a rule of thumb, don't put things together when the combined representation is worse than the separate representations, and (b) use [Abstract] report elements to separate things where it makes sense.

Posted on Wednesday, January 22, 2014 at 12:55PM by Registered CommenterCharlie in | CommentsPost a Comment

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