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Cover page XBRL requirements

Cover page tagging requirements vary by form and concept. Some concept requirements may have dependencies on other concepts.

The following sections of the EDGAR XBRL Guide* Chapter 3 (Instance Validations) contain cover page tagging requirements:

• 3.1 Expected Facts in the Required Context
  • 3.1.3-3.1.23 Cover page facts and their context
  • 3.1.24 Closed-end fund registration
• 3.2 Expected Facts with Dimensions
  • 3.2.1 Business contact
  • 3.2.3 Common Stock Shares Outstanding
  • 3.2.4 Registered Securities
  • 3.2.5 Open-end Fund Series
  • 3.2.6 Open-end Fund Shareholder Reports

*Filers can find the latest version of the EDGAR XBRL Guide in the “XBRL Technical Specifications” section of the Technical Specifications page on the SEC website.

Exhibit index

For guidance around exhibit updates, see the Compliance and Disclosure Interpretations - 101.01 & 101.04 provided by the SEC.

XBRL date for 8-Ks

All 8-K filings must use the 1-day duration XBRL date as the date of the report for all cover page and DEI elements, not the current YTD date.

Tag checkboxes vs. words

Do I tag the words or the box?

There are many facts on a cover page that have checkboxes and checkboxes with words. Here are some additional details to help you understand when you tag the checkbox or the word.

Transformation tags

Many tags are transformation tags, which mean the fact is transformed into the appropriate value for the XBRL. For example, when you tag a checkbox for a True/False (Boolean Item Type) fact, the source value transforms it to either true or false.

For more information about transformations, see section 5.2.5.12 Inline XBRL Transformation Registries supported by EDGAR in the EDGAR Filer Manual.

Facts with multiple checkboxes

Tag the words for facts with multiple checkboxes, such as Entity Filer Category and Document Accounting Standard.

For example, when you check the Large accelerated filer box, you tag the words Large accelerated filer.

Yes/No facts

Tag the word for facts where the fact value is either Yes or No.

For example, when you have a checked Yes box for Entity Current Reporting Status, you tag the word Yes.

True/False facts (boolean boxes)

For True/False facts that use boolean ballot boxes (Boolean Item Type), we should review the fact value is appropriately set to “True” or “False” as neither true or false appear on the cover page.

For example, when you have a checked No box for Entity Shell Company, you tag the box and update the fact value to “False”.

Check the taxonomy

As you prepare to tag all values on a cover page with XBRL, you'll need to check which taxonomy the document uses. A warning icon indicates the document is using a taxonomy no longer supported by the SEC. You'll want to use the most recent taxonomy to make sure your document's XBRL meets SEC guidance.

Follow the instructions in Taxonomy Migration if you need to move your document to another taxonomy.

Additional resources

If you are looking for additional guidance on XBRL, take a look at the XBRL page on our Support Center and XBRL and iXBRL page on our Community.