SEC Interactive Data Test Suite Update 27-140327 (UPDATE)

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-27-140327.pdf).  The test suite has been updated to reference 2014 taxonomies and to remove reference to the US GAAP 2012 taxonomy.  Version 27-140327 of the test suite implements potential changes the staff anticipates 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, 6.7.32, and 6.10.9.  The test cases for the new validations include explanatory text.  Any changes to EDGAR reflected in the test suite are subject to Commission approval and may be revised before approval or not approved at all.  This update to the test suite does not indicate Commission approval of any potential regulatory changes related to the EDGAR Filer Manual.  Please refer to the SEC’s EDGAR webpage at http://www.sec.gov/info/edgar.shtml for updated information on when the Commission approves changes, if any, related to the EDGAR Filer Manual.  The staff does not anticipate any changes to EDGAR will occur before June 1, 2014.