Office of Structured Disclosure Staff Observations, Guidance, and Trends

May 30, 2024
Staff ObservationsLast Update
Staff Observations of Custom Axis TagsMar 29, 2016
Staff Observations of Custom Tag RatesJuly 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 GuidanceLast Update
Staff Interpretations and FAQsJune 16, 2025
Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation RelationshipsJuly 7, 2014
Compliance and Disclosure InterpretationsAugust 20, 2019
Interpretive LetterApril 8, 2011
Data Quality RemindersLast Update
December 19, 2025
Public Float Tagging ErrorsJuly 21, 2025
Incomplete and Inappropriate Tagging for Business Development Companies’ Schedule of InvestmentsJune 16, 2025
Inappropriate Use of Custom Tags for Provision (Benefit) for Credit Losses on the Income StatementSeptember 24, 2024
Incorrect Tagging for Earnings Per Share DataMay 30, 2024
Cash Flow Statement Data Element PresentationMarch 8, 2024
Changing Labels for the Same Reported Item on the Income Statement over Multiple PeriodsNovember 3, 2023
Tagging Allowance for Credit Loss Write-Offs and Credit Quality Indicator in Notes to the Financial StatementsAugust 11, 2023
Operating Activities Presentation Child Elements Incorrectly Using Tags for Investing Activities and Financing Activities as Presentation Parent ElementsJune 30, 2023
Changing Tags for the Same Reported Items on the Income Statement over Multiple PeriodsDecember 8, 2022
Tagging Allowance for Credit Loss in Notes to the Financial StatementsNovember 3, 2022
Scaling and Tagging Errors for Entity Common Stock Shares Outstanding and Common Stock Shares OutstandingOctober 6, 2022
Tagging for Finance Lease Liability, Future Payments, and the Excess Amount of the Future Payments over the Finance Lease LiabilityJanuary 28, 2022
Incorrect Context Dates for Reported FactsJanuary 14, 2022
Inappropriate Use of Custom Tags for Operating Lease Right-of-Use Asset AmortizationOctober 6, 2021
Inappropriate Use of Continuing Operations Elements in the Statement of Cash FlowsMay 25, 2021
Scaling Errors in Public FloatNovember 19, 2019
Current Tags for Revenue DisclosuresNovember 1, 2019
Context DateApril 19, 2018
Negative ValuesJuly 20, 2017
Level 4 TaggingApril 3, 2017
ContextsSeptember 7, 2016
Negative ValuesJuly 25, 2016
ScalingJune 28, 2016
TrendsLast Update
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2022 to 2024June 2, 2025
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2021 to 2023July 29, 2024
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2021 to 2023June 28, 2024
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2020 to 2022June 30, 2023
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2020 to 2022June 16, 2023
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2019 to 2021September 29, 2022
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2019 to 2021August 12, 2022
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2018 to 2020July 30, 2021
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2018 to 2020June 29, 2021
Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2017 to 2019July 21, 2020
Trend Analysis of Custom Tag Rates in XBRL Exhibits Submitted from 2017 to 2019June 23, 2020
Custom Tag Rates in IFRS XBRL Exhibits Submitted in 2017 and 2018July 24, 2019
Trend Analysis on Custom Tag Rates in XBRL Exhibits Submitted from 2016 to 2018June 28, 2019
Custom Tag Rates in IFRS XBRL Exhibits Submitted in 2017 and U.S. GAAP XBRL Exhibits Submitted in 2011 and 2017November 14, 2018
Custom Tag Rates in XBRL Exhibits Submitted from 2015 to 2017July 13, 2018
Custom Tag Rates in XBRL Exhibits Submitted from 2014 to 2016September 29, 2017

Last Reviewed or Updated: Dec. 19, 2025