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XBRL for Filers: Implementing
XBRL for SEC Reporting
XBRL US Webinar
December 16, 2009
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Overview of SEC final rule for interactive data Planning for XBRL Reporting
Organizing Data 4 Key Steps Map
Extend Tag
Create XBRL document
Quality Control and Validation
Updates: Taxonomy developments
Results from first XBRL filings
Questions and next steps
Agenda
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Lynne Hasluck, Communications Manager, XBRL US
Eric Evans, VP Business Development, EDGAR Online
Louis Matherne, CPA, Director - XBRL Services,
Clarity Systems
Campbell Pryde, Chief Standards Officer, XBRL US
Speakers
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SEC Final Rule
Summary Requires companies to provide financial statements in
XBRL.
Applies to domestic and foreign companies using U.S.
GAAP and, eventually, to foreign private issuers using IFRSissued by the International Accounting Standards Board.
Includes primary financial statements, notes, and financialstatement schedules, plus company identifier information
Is a supplement, not a replacement to the traditional
electronic filing formats in ASCII or HTML. Filings would be subject to limited liability within 24
months of the time the filer first is required to submitinteractive data files. The limited liability provision willterminate completely on October 31, 2014.
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Phase-in
Three year phase-in schedule: In year 1, the final rules would apply only to domestic and
foreign large accelerated filers that use U.S. GAAP andhave a worldwide public float above $5 billion.
Quarterly reports on form 10-Q or annual report on Form 20-F orForm 40-F containing financial statements for a fiscal periodending on or after June 15, 2009.
In year 2, all other domestic and foreign large acceleratedfilers using U.S. GAAP would be subject to interactive data
reporting. Quarterly reports on form 10-Q or annual report on Form 20-F or
Form 40-F containing financial statements for a fiscal periodending on or after June 15, 2010.
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Phase-in (continued)
In year 3, all remaining filers using U.S. GAAP,
including smaller reporting companies, and all
foreign private issuers that prepare their financial
statements in accordance with IFRS as issued bythe IASB would be subject to the same interactive
data reporting requirements. Quarterly reports on form 10-Q or annual report on Form 20-F or
Form 40-F containing financial statements for a fiscal periodending on or after June 15, 2011.
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Submission Format
Interactive data would be required with a
company's annual and quarterly reports,
transition reports, and Securities Act registration
statements.
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Grace Period
Each companys initial XBRL filing will have a
30 day grace period
In year 2, for first filing with detailed footnote
tags, filers will receive a 30 day grace period
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Company Website
XBRL formatted financials must be posted on
the companys corporate website, if it
maintains one. For at least 12 months on an issuers website.
A company cannot use a hyperlink to the SEC website to satisfy the
requirement of posting the interactive data on its own website.
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Data Tagging Details
US GAAP Filers must use tags released by XBRL US
and required by the EDGAR Filer Manual.
Similarly, filers using IFRS as issued by the IASB, will
be required to tag their financial information usingthe most recent list of tags for international financial
reporting, as released by the IASCF and specified in
the EDGAR Filer Manual.
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Data Tagging Details (cont)
The filers complete financial statements (i.e. the face of the
financials) would be required to be tagged in detail.
Footnote tagging is broken out into 4 different levels:
Level 1 Each complete footnote tagged as a single block of text.
Level 2 - Each significant accounting policy within the significant
accounting policies footnote tagged as a single block of text.
Level 3 Each table within each footnote tagged as a separate block of
text.
Level 4 Within each footnote, each amount (i.e. monetary value,percentage, and number) is required to be separately tagged.
Narrative disclosures are not required.
Level 1 would be required in the first submission, Levels 1
through 4 would be required starting one year from the filers
initial required submission.
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Previewer and Validation
The SECs website contains a portal for
companies to make test submissions.
Companies may also use the previewer
function to see how their files will look on the
viewer prior to making a submission.
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Learn about XBRL and your requirements
Where is your company in the mandate?
What MUST you do and why?
What CAN you do and why?
Leverage XBRL US resources
Assemble the oversight team
Develop the project plan, workflow and quality control steps
Staff according to plan
Identify internal personnel
Get training
Hire consultants
Outsource according to plan
Planning
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Develop review, approval and filing procedures
Who must be engaged?
Learn taxonomies
Download taxonomies or use online viewer
Understand industry entry points, how to find needed items
Understand collections of information by Statement or Note
Understand how to differentiate individual facts
Learn about the tables and which ones affect your company in Year 1 and subsequent years
Learn about, select and implement software and services
Determine which filings will be tagged
Primary financial statements only?
Notes detailed or block tagged?
Planning
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Outsource
Leverage expertise of service provider
Partnering with a known entity, idea-sharing
Less strain on internal resources
In-house
Greater control
Easier for system integration
Faster close
Lower out-of-pocket costs
Outsource or in-house
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External reporting
Special projects
Legal Audit committee
Internal/external auditors
Investor relations IT
others
Who should be involved
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Where to find US GAAP Taxonomies -
2009
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Now available
for public use
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www.xbrl.us
Software and Services Comparison Matrix
http://xbrl.us/Learn/Pages/ToolsAndServices.aspx
Taxonomy http://xbrl.us/taxonomies/Pages/US-GAAP2009.aspx
Case studies http://xbrl.us/Learn/Pages/CaseStudies.aspx
Newsletter signup http://xbrl.us/News/pages/newsletter.aspx
SECs XBRL information portal: http://xbrl.sec.gov NEW!
View XBRL-formatted financial statements http://www.sec.gov/spotlight/xbrl/filings-
and-feeds.shtml
SECs XBRL Submission Previewer https://datapreview.sec.gov/previewer/
SECs Information for EDGAR Filers (EDGAR Filer Manual)
http://www.sec.gov/info/edgar/edmanuals.htm
Staff Observations from Review of Interactive Data Financial Statements
http://www.sec.gov/spotlight/xbrl/staff-review-observations.shtml
Resources
http://www.xbrl.us/http://xbrl.us/Learn/Pages/ToolsAndServices.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/Learn/Pages/CaseStudies.aspxhttp://xbrl.us/News/pages/newsletter.aspxhttp://xbrl.sec.gov/http://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttps://datapreview.sec.gov/previewer/http://www.sec.gov/info/edgar.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/info/edgar.shtmlhttps://datapreview.sec.gov/previewer/http://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://xbrl.sec.gov/http://xbrl.us/News/pages/newsletter.aspxhttp://xbrl.us/News/pages/newsletter.aspxhttp://xbrl.us/Learn/Pages/CaseStudies.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/Learn/Pages/ToolsAndServices.aspxhttp://www.xbrl.us/ -
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Considerations when choosing tool or
service
BOTH
Support hours, form
Training
Map to internal financialmanagement system
Does detailed tagging
Does block tagging
Provides rendering
Has a repeatable process
Security policies
Maintains user groups
Provides validation
Software tool only
Speed of taxonomy loading
Web based, ASP, PC-based?
File size if PC-based
Handling changes to taxonomy
Software updates
Processing times
Search capabilities
Service only Turnaround times
Provides alternative tag options
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Map
Identify and document the individual taxonomy concepts that bestmatch the concepts disclosed in the company financial statementsand disclosures.
Extend
Create the company extension taxonomy as an extension of the USGAAP taxonomies (UGT)
Tag
Associate the fact values being reported in a given filing with specificelements in the company taxonomy. This step includes definingperiods, units of measures, and other aspects specific to that report.
Create
Generate the XBRL tagged and formatted document that is submission ready forthe SEC
Organizing Data 4 Key StepsQuality Assurance
&
Validation
Review and approve concept selections
Validate extension against the SEC EDGAR Filer Manual Rules and determine
that selected concepts are included
Validate tagging against the SEC EDGAR Filer Manual Rules and determine that
correct concepts are used
Validate instance against the SEC EDGAR Filer Manual Rules, review rendering
using the SEC Previewer, and perform test submission
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Mapping Process using a Service Provider
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Compare and map source document
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Finding Elements in the
US GAAP Taxonomy
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Taxonomy
Electronic dictionary of business reporting
elements used to report business information
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Extend
Create the company extension taxonomyas an extension of the US GAAPtaxonomies (UGT)
Steps
Create relationship groups for company statements,disclosures, and parentheticals
Add company specific elements Model company statements and disclosures in the new groups
Create company specific presentation labels
Create mathematical validations
Organizing Data Step 2
If outsourcing
Make sure the extension tells
your story
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Create company relationship groups
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Adding new elements
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Element
Financial reporting
concept as defined in
XBRL
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Common steps that result in extensions:
Create relationship groups for company statements, disclosures,
and parentheticals
Add company specific elements
Model company statements and disclosures in the new groups
Create new element relationships
Change the ordering of elements to reflect the company financial
statements
Select preferred labels for presentation
Create element labels to conform to the companies human
readable presentation and definitions for company specificelements
Create mathematical validations
The Company Taxonomy Extension
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Anymodification to the
XBRL US GAAP Taxonomies
is an extension
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Tag
Associate the fact values being reported in a given filingwith specific elements in the company taxonomy. Thisstep includes defining periods, units of measures, andother aspects specific to that report.
Steps
Determine appropriate taxonomy, context, units ofmeasure, scale
Tie financial statement reported facts with taxonomy
elements
Assure conformance with SEC EDGAR Filer ManualRules
Organizing Data Step 3
If outsourcing
Be sure to review tagging selection
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Instance document XML file that contains
business reporting information and represents
a collection of financial facts and report-
specific information using tags from one ormore XBRL taxonomies
What is the instance document
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Context
Entity and report-specific information(reporting period, segment information, and
so forth) required by XBRL that allows tagged
data to be understood in relation to other
information
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Integrated XBRL Tagging
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Validation
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Create
Generate the XBRL tagged and formatteddocument that is submission ready for theSEC (package of several files)
Steps
Generate XBRL document using tool of choice
Validate against SEC EDGAR Filer Manual Rules Review rendering with SEC Private Previewer
Perform test submission with SEC for validation
Organizing Data Step 4
Create instance (XBRL) document
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Create the XBRL Document
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The SEC Private Previewer
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https://datapreview.sec.gov/preview
er/https://datapreview.sec.gov/previewer/
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The XBRL Files
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SEC Submission
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Focus on the mapping and taxonomy extension - Element selection
documentation and a well crafted custom company taxonomy will greatly simplify
the XBRL document creation process
Stick to the workflow -Jumping ahead often results in dead ends and rework.
Avoid the idea of building the company taxonomy on the fly
Create new relationship groups for your company financial statements, each
disclosure, and parentheticals this will provide a taxonomy that is easier to work
with and validate
Use existing elements from the XBRL US GAAP Taxonomies if it represents the
appropriate financial concept regardless of its location
Create company standard labels for all elements use terse labels where
needed for repeating captions. Labels should correspond to the filers print
report
Validate early and often errors accumulate and become harder to fix
Instance document creation
best practices
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Mapping DocumentThorough documentation and review of elementselection and creation with intended associations
Tagging Report
Review tagging report to assure proper financialstatement fact to element association with correctattributes.
Rendering
Use SEC Submission Previewer
https://ideapreview.sec.gov/previewer/ Test Submission with SEC
The final arbiter for validation
Key Quality Assurance Steps
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Comply withSEC EDGAR Filer Manual Rules Validation criteria include:
XBRL 2.1 Compliant
Inclusion of Document Entity Information (DEI)
Consistency in file names, e.g., abc_20091231.xml
Exclusion of invalid ASCII characters
Use of entire 10-digit CIK
Provide absolute paths for references to base taxonomies
Proper namespace declaration
The full list is available on the SEC website and in the EDGAR Filer Manualhttp://www.sec.gov/info/edgar/xbrlerrormessages.htm
http://www.sec.gov/info/edgar/edmanuals.htm
XBRL Validation
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http://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htmhttp://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htmhttp://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htmhttp://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htmhttp://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htmhttp://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htm -
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Invalid ASCII characters smart quotes and
other traps
Incorrect file names
Mixed decimal attributes in a group
Same standard labels on different elements
Elements in the extension but not in apresentation group
Calculation inconsistencies
Sample Validation Problems
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An XBRL Table provides a way to express
multidimensional relationships.
With an XBRL Table the preparer can tag data for line
items that are disaggregated along one or moreaxes.
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The XBRL Table
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Property, Plant, and Equipment Type
(Dollars in millions) Land Building Equipment Total
Property, plant, and equipment $ 2,345 $ 528 $ 1,552 $ 4,425
Accumulated depreciation - 144 498 642Property, plant and equipment, net $ 2,345 $ 384 $ 1,054 $ 3,783
[Line Items]primary domain
[Table]
[Domain Members]
[Domain][Axis]
The XBRL Dimension
XYZ Company and Subsidiaries
Property, Plant, and Equipment Summary
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[Text Block]
XYZ Company and Subsidiaries
Property, Plant, and Equipment Summary
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Property, Plant, and Equipment Type
(Dollars in millions) Land Building Equipment Total
Property, plant, and equipment $ 2,345 $ 528 $ 1,552 $ 4,425
Accumulated depreciation - 144 498 642Property, plant and equipment, net $ 2,345 $ 384 $ 1,054 $ 3,783
The XBRL Dimension
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From the
US GAAPTaxonomy
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Dimension Elements
Table contains one or more Axes, a Domain per
Axis, Domain Members, and Line Items
Axis intersection of 2 domains
Domain a group with common characteristics Domain Member a member of the group
Line Items the concepts making up the primary
domain
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St t t f Sh h ld E it
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Statement of ShareholdersEquity
as a Dimension
[Line Items]primary domain
[Domain Members]
[Domain]
Beginning Balance
Ending Balance
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Do not create a new table merely because the axes of a table arerotated. Think pivot table instead
Line items can be used outside of a table, but their value will be
the same in all locations where the entity-wide context
(dimensional [Domain] default) is used
A line item and domain member taken together defines a fact(table data point)
Context = Dimension (Axis) = Member Calculations in XBRL do
not function across context
Multiple Domain elements meant to be populated by extended
preparer Members For example, Segment, Geographical [Domain]
XBRL Table key considerations
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U d t T D l t
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The process
Coordinate with Financial Accounting
Standards Board
Pipeline of New Pronouncement
Prioritize effective date
Model Publish
Updates: Taxonomy Developments
U d t T D l t
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2009 Developments Accounting Standards Codification
replaces existing authoritative accounting pronouncements
XBRL US has provided an additional taxonomy reference linkbase and
schema entry points that can be added to the 2009 taxonomy
effective for financial statements with interim or annual periods ending
after September 15, 2009
US Financial Reporting Taxonomy 2009 Addendum-1 Incorporates new FASB Pronouncements issued since current taxonomy
was released
over 200 new elements developed
In use and available for public review/comment
Updates: Taxonomy Developments
U d t T D l t
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US Financial Reporting Taxonomy 2009 Addendum-1
Includes:Superseded FASB Standard Accounting Codification Reference
FAS 165 Topic 855
FSP FAS 107-1 and APB 28-1 Topic 825
FSP FAS 115-2 and FAS 124-2 Topic 320
FSP FAS 132(R)-1 Topic 715
FSP FAS 140-4 and FIN 46(R)-8 Topics 810 and 860
FSP FAS 141(R)-1 Topic 805
FSP FAS 157-4 Topic 820
FSP FAS 132(R)-1 and FSP FAS 140-4 and FIN 46(R)-8 were included in the 2009
Taxonomy, but there were incremental elements and corrections made in the
Addendum-1 Numerous, pervasive, significant pronouncements
Updates: Taxonomy Developments
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900+ submissions to date
83% + used service provider
28 companies formatted a 10K; all others 10Q
Companies submitting 2+ filings typically used
same service/provider
Results to date
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Average 11% of elements are extensions
Range from 0 to 52%
Extensions created:
Aggregate elements not available in the taxonomy creating a new element
that captures several elements added together
Develop new elements that were more specific than what was available
Reflect accounting changes if the 2008 taxonomy was used, which did not
include new FASB pronouncements
Use new FASB pronouncements that came out in the last few months, even
since the 2009 taxonomy release was published
Depict elements excluded from the taxonomy as not allowed in US GAAP
Provide extensions for the same element in Cash Flow and Income statement
Reflect industry specific extensions not yet covered in the taxonomy
Results to date
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What to consider in element selection: Standard element with a narrower definition appears more
appropriate
Standard element with a broader definition appears more appropriate
New element created, but a standard element appears appropriate
Standard element used, but a new element should have been created
New elements created by filers should not include company-specific orperiod-specific information in their name.
New monetary elements created for amounts appearing on thebalance sheet or income statement must have a debit or creditbalance attribute.
Decide whether to tag an element with a positive or negative value
based on the elements standard definition and balance attribute, e.g.,debit vs. credit
Negate the label (reverse the sign) only to change whether an amountis rendered within brackets
Results to date
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Rendering XBRL data Filers should be aware that there is no requirement that
the rendered files appear identical to the HTML/ASCII filing
. . . In addition, filers should not deviate from the guidance
in the rule release and EFM (Edgar Filer Manual) (e.g.,
change, delete, or summarize information in the
Interactive Data File) solely in an attempt to correct
rendering issues.
-- U.S. Securities and Exchange Commission
Results to date
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Read the Preparers Guide Review the Tools/Service Matrix
Start talking to service providers
Attend an XBRL US training class
- Next Filer Training Workshop to be held in New
York City March 2010
Questions & Next Steps
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www.xbrl.us Software and Services Comparison Matrix
http://xbrl.us/Learn/Pages/ToolsAndServices.aspx
Taxonomy http://xbrl.us/taxonomies/Pages/US-GAAP2009.aspx
Case studies http://xbrl.us/Learn/Pages/CaseStudies.aspx
Newsletter signup http://xbrl.us/News/pages/newsletter.aspx
SECs XBRL information portal: http://xbrl.sec.gov NEW!
View XBRL-formatted financial statements
http://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtml
SECs XBRL Submission Previewer https://datapreview.sec.gov/previewer/
SECs Information for EDGAR Filers (EDGAR Filer Manual)
http://www.sec.gov/info/edgar/edmanuals.htm
Staff Observations from Review of Interactive Data Financial Statements
http://www.sec.gov/spotlight/xbrl/staff-review-observations.shtml
Resources
http://www.xbrl.us/http://xbrl.us/Learn/Pages/ToolsAndServices.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/Learn/Pages/CaseStudies.aspxhttp://xbrl.us/News/pages/newsletter.aspxhttp://xbrl.sec.gov/http://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttps://datapreview.sec.gov/previewer/http://www.sec.gov/info/edgar.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/spotlight/xbrl/staff-review-observations.shtmlhttp://www.sec.gov/info/edgar.shtmlhttps://datapreview.sec.gov/previewer/http://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://www.sec.gov/spotlight/xbrl/filings-and-feeds.shtmlhttp://xbrl.sec.gov/http://xbrl.sec.gov/http://xbrl.us/News/pages/newsletter.aspxhttp://xbrl.us/Learn/Pages/CaseStudies.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/taxonomies/Pages/US-GAAP2009.aspxhttp://xbrl.us/Learn/Pages/ToolsAndServices.aspxhttp://www.xbrl.us/ -
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