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Hours required to convert to iXBRL

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  • Alex Pabellon
    Here are some tips:
    1. Do not both migrate taxonomies AND convert to iXBRL in the same quarter, if possible. 
    2. Convert between filing periods. 

    Aside from that, it's fairly easy. The main driver of extra hours is formatting. If your filings have a lot of verbiage and numbers formatted as words ("three"-year notes payable, "five" derivatives), you will need to move those to a non-printing section or else be okay with formatting as numbers. The other thing Inline doesn't like are different precision levels, say between the financials and a narrative section (i.e income statement has revenues of 35,548 and a footnote narrative says "$35.5 million). iXBRL may deem that a duplicate fact error when it really isn't. Those will need to be carried to full precision or else be tagged in non-printing. I'd say budget at least 16 hours for a 10Q and 24 for a 10K. Basically a day for a preparer and a day for a reviewer. A filing for a midsize company will have a dozen or so errors that will need to be cleared, which isn't much, but you might need extra time to deliberate with management over whether to change the style on the visible document or do the non-printing workaround. That can also mean some re-writing. So be conservative and finish early. If you''re both migrating to Inline and migrating taxonomies, set aside a week if possible, and do it well in advance of quarter end. Good luck!


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  • Melanie Rode

    Very helpful, thanks Alex!
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