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SEC XBRL Comment Letters

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3 commenti

  • Lily Keasler
    Hi Kenny,

    I believe the majority (if not all) of the XBRL comments that have been issued by the SEC relate to making sure that companies have actually filed XBRL. To my knowledge, there haven't been any comments related XBRL content, but rather just making sure that companies are filing interactive data.

    Hope this helps!
  • Emily Wirsing
    Hi Kenny,

    I did a search for XBRL related comment letters for the all of 2017 and the first quarter of 2018 earlier this spring and I found similar results as Lily.
  • Mike
    Great question, Kenny!

    Lily is correct - the SEC hasn't really released any comments related to what areas of XBRL they are looking at, but rather the SEC uses other means to hint at some key issues they see with regards to XBRL. Often this is to point out areas they are finding incorrect or missing information in filings, something like omitting an EPS note from a filing for example, and having the interactive data available makes this easier to find.

    In addition, the SEC releases Announcements on specific items like date contexts, extensions, etc., as almost a reminder for filers to make sure they are reviewing/addressing these items. Much of my above was pulled from this site on the SEC, for further reference. Specifically the Data Quality Reminders and Trends.

    Hope that helps. Great conversation so far. Thanks, and happy Friday!

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