Office of Structured Disclosure Staff Observations, Guidance, and Trends

May 30, 2024
Staff Observations Last Update
Staff Observations of Custom Axis Tags Mar 29, 2016
Staff Observations of Custom Tag Rates July 29, 2014
Staff Observations From Review of Interactive Data Financial Statements (from December 13, 2011) December 13, 2011
Staff Observations From Review of Interactive Data Financial Statements (from June 15, 2011) December 12, 2011
Staff Observations From Review of Interactive Data Financial Statements (from November 1, 2010) November 1, 2010
Staff Observations From Review of Interactive Data Financial Statements (from October 6, 2009) November 1, 2010
Staff Guidance Last Update
Staff Interpretations and FAQs June 16, 2025
Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation Relationships July 7, 2014
Compliance and Disclosure Interpretations August 20, 2019
Interpretive Letter April 8, 2011
Data Quality Reminders Last Update
Incomplete and Inappropriate Tagging for Business Development Companies’ Schedule of Investments June 16, 2025
Inappropriate Use of Custom Tags for Provision (Benefit) for Credit Losses on the Income Statement September 24, 2024
Incorrect Tagging for Earnings Per Share Data May 30, 2024
Cash Flow Statement Data Element Presentation March 8, 2024
Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods November 3, 2023
Tagging Allowance for Credit Loss Write-Offs and Credit Quality Indicator in Notes to the Financial Statements August 11, 2023
Operating Activities Presentation Child Elements Incorrectly Using Tags for Investing Activities and Financing Activities as Presentation Parent Elements June 30, 2023
Changing Tags for the Same Reported Items on the Income Statement over Multiple Periods December 8, 2022
Tagging Allowance for Credit Loss in Notes to the Financial Statements November 3, 2022
Scaling and Tagging Errors for Entity Common Stock Shares Outstanding and Common Stock Shares Outstanding October 6, 2022
Tagging for Finance Lease Liability, Future Payments, and the Excess Amount of the Future Payments over the Finance Lease Liability January 28, 2022
Incorrect Context Dates for Reported Facts January 14, 2022
Inappropriate Use of Custom Tags for Operating Lease Right-of-Use Asset Amortization October 6, 2021
Inappropriate Use of Continuing Operations Elements in the Statement of Cash Flows May 25, 2021
Scaling Errors in Public Float November 19, 2019
Current Tags for Revenue Disclosures November 1, 2019
Context Date April 19, 2018
Negative Values July 20, 2017
Level 4 Tagging April 3, 2017
Contexts September 7, 2016
Negative Values July 25, 2016
Scaling June 28, 2016
Trends Last Update
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2022 to 2024 June 2, 2025
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2021 to 2023 July 29, 2024
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2021 to 2023 June 28, 2024
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2020 to 2022 June 30, 2023
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2020 to 2022 June 16, 2023
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2019 to 2021 September 29, 2022
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2019 to 2021 August 12, 2022
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2018 to 2020 July 30, 2021
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2018 to 2020 June 29, 2021
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2017 to 2019 July 21, 2020
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2017 to 2019 June 23, 2020
Custom Tag Rates in IFRS XBRL Exhibits Submitted in 2017 and 2018 July 24, 2019
Trend Analysis on Custom Tag Rates in XBRL Exhibits Submitted from 2016 to 2018 June 28, 2019
Custom Tag Rates in IFRS XBRL Exhibits Submitted in 2017 and U.S. GAAP XBRL Exhibits Submitted in 2011 and 2017 November 14, 2018
Custom Tag Rates in XBRL Exhibits Submitted from 2015 to 2017 July 13, 2018
Custom Tag Rates in XBRL Exhibits Submitted from 2014 to 2016 September 29, 2017

Last Reviewed or Updated: June 16, 2025