SEC Interactive Data Test Suite Update 27-140221

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 change log on the last page of the summary file (http://www.sec.gov/info/edgar/ednews/efmtest/efmtest-27-140221.pdf).  The test suite has been updated to reference 2014 taxonomies and disallow use of the US GAAP 2012 taxonomy.  Version 27-140221 implements 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 new validations numbered 6.5.37, 6.5.38, 6.7.31, and 6.10.9.  The test cases for the new validations include explanatory text.  The date that EDGAR will implement these changes has not been established, but it will not occur before 31 March 2014.