DRAFT EDGAR Filer Manual (Volume II)
This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers prepare for potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) (Version 27) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The final version of the manual will be made available as and if approved by the Commission, on the SEC's Public Website.
Changes to the DRAFT EDGAR Filer Manual (Volume II) - EDGAR Filing (Version 27) are being made to update the filer manual to reflect changes scheduled to be implemented on June 16, 2014.
- EDGAR will be updated to support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI Taxonomy. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.
- Filings containing the EX-101 XBRL documents will be validated to ensure that:
- EX-101 exhibits do not contain custom elements with a fractionItemType declaration.
- EX-101 exhibits with numerical elements do not have a value and decimal attribute combination that would cause non-zero digits to be truncated to zero.
- EX-101 exhibits with non-numeric elements do not have label roles, such as "negated," "zero," and "positive" that imply they are numeric.
- EX-101 exhibits do not contain an element declaration for which xbrli:periodType is instant and its base type is non-numeric.
- EX-101.INS XBRL documents do not contain contexts that include the xbrli:forever context element.
- The Public Validation Criteria validation [fs-0509-Start-And-End-Dates-Not-Distinct-Inconsistent-With-Document-Type] has been updated to allow individual context durations in EX-101.INS documents that are equal to or greater than 24 hours.
- The ABS Asset Class value "Corporate Debt" for ABS-15G and ABS-15G/A submission form types will be changed to "Debt Securities." This change will not impact previous ABS-15G and ABS-15G/A submissions where filers selected "Corporate Debt" as the ABS Asset Class value.
- Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will now be disseminated at the discretion of the SEC.
- The Frequently Asked Questions (FAQ) screens of the EDGAR Filing Website and the EDGAR Filer Management Website have been updated to include a new "EDGAR Quick Reference Guides" hyperlink. On clicking this hyperlink, filers are presented with a list of hyperlinks to the Quick Reference Guides in the lower pane of the window.
You may download the DRAFT EDGAR Filer Manual (Volume II) EDGAR Filing (Version 27) by clicking the following link. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume II.