SEC Interactive Data Test Suite Update 27-140205

The interactive data test suite located at http://www.sec.gov/spotlight/xbrl/interactive_data_test_suite.shtml has been updated.  For a summary of changes see the summary file (http://www.sec.gov/info/edgar/ednews/efmtest/efmtest-27-140205.pdf).  Version 27-140205 implements a significant changes forthcoming in EDGAR Filer Manual 27 in which rule 6.5.9 is relaxed and 6.5.10 removed so that XBRL contexts that represent instants or periods of exactly one day are allowed anywhere, along with other new validations. The test suite has also been updated to reference 2014 taxonomies and disallow use of the US GAAP 2012 taxonomy.  The date that EDGAR will implement these changes has not been established, but it will not occur before 18 March 2014.

Comments on the test suite may be directed to the comment form at https://www.sec.gov/forms/contact_dera  by indicating “Interactive Data Test Suite” in the subject field. The purpose of the public test suite is to assist developers of software that must validate Interactive Data prior to its submission to EDGAR. The test suite consists of many small Interactive Data instances, schemas and linkbases that are categorized as to whether they violate a validation check, and if so, what validation check they violate and whether that would result in a warning, or in an error that would cause the Interactive Data to be rejected.