Digital Financial Reporting

This document summarizes information which contributes to resolving four significant areas of confusion within SEC XBRL filings. I have provided for each area of confusion facts and evidence which is helpful in trying to figure each of these issues out. I am doing the best that I can to get formal resolution of these issues.

These four areas of confustion were first brought to light on this blog post. Subsequent to that I created a number of what I call exemplars which clearly articulate the issues and resolutions to the issues. I have shared this information with a number of others who have provided feedback which I have incorporated into this document. You can also get to these same exemplars here.

I would encourage others to provide me any feedback they might have which will help resolve these issues consistently across all SEC XBRL financial filings. Alternatively or in addition, I would encourage you to communicate your views to the FASB and XBRL US. The SEC does not seem like they will provide guidance on this type of issue any time soon, but you may want to point out your view to them also.