To support compliance with SEC filing requirements, XBRL Document Check provides notifications when XBRL concepts used in financial statements are not included any XBRL calculation relationships.
NOTE: This article focuses on the main Financial statements, and is not meant to cover every scenario.
Wdesk Compliance Checking
When concepts used in your XBRL potentially do not comply with the SEC mandate expressed in EFM rule 6.15.2, the XBRL Document Check operation returns an SEC Filer Alert.
This message is included in all notifications that the document check returns, and they appear in the Notifications panel to the left of the document editing area.
Evaluating Notification Causes
Some valid exceptions can occur. However, it is always a good practice to review the circumstances that prompt the notification to ensure compliance.
If a circumstance turns out to be a valid exception to the rule, you can simply ignore the notification. However, if you determine that facts within the same XBRL date period are contributing to a total or net but not all are part of a calculation relationship, then you will need to create the necessary calculation relationship.
NOTE: The current check is focused only on the main financial statements. Manual review will still be required for the notes.