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Rendered View Tags

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    Kim Gresham

    What you’re seeing is often referred to as “flow through” and it occurs because the XBRL is a set of six different documents that are then processed to be displayed in the SEC’s Viewer. Flow through is more common in the notes to the financial statements because the rendering of the face financial statements includes additional rendering logic from the SEC.

    In your example, the same concept is presented in the XBRL outline three times: the Income Statement, the note for Investments, and the Subsequent Event note. In the rendering it will display all XBRL facts for that concept, unless it has member applied that is not included in the current outline section being viewed. If everything is tagged correctly, the XBRL should not be changed in order to alter the SEC Viewer. More detailed information on the SEC’s rendering logic is given in Question B.3 on their FAQ page or the EDGAR Filer Manual.

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