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 |
Data Quality Reminders
|
Last Update
|
| 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 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 |
