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Unformatted text preview: with XBRL Elements 159 For most financial statements prepared in accordance with U.S. GAAP, most of the
numeric and textual data that appear in the statements can be tagged using the UGT.
However, reporting entities often use additional XBRL elements that they have defined and
included in the entity-specific taxonomy extension that the entities use in conjunction with
the UGT when tagging their data. The fact that reporting entities can extend taxonomies to
include additional elements as needed is a key characteristic of XBRL (recall that the ―X‖ in
―XBRL‖ stands for ―eXtensible‖). IDENTIFYING XBRL ELEMENTS THAT ARE LINKED
TO A SUBTOPIC
Any XBRL elements defined in the development UGT that are linked to the FASB
guidance in a Codification Subtopic are listed in the Subtopic’s Section 75, XBRL Elements.
Any XBRL elements defined in the development UGT that are linked to the SEC guidance in
a Subtopic are listed in the Subtopic’s Section S75, also titled XBRL Elements. Unless
explicitly stated otherwise, all material in this Learning Guide that pertains to Section 75
pertains equally to Section S75.
It is important to note that Section 75 of a particular Codification Subtopic might not
contain all of the XBRL elements in the development UGT that relate to the Subtopic. In
other words, an element in the development UGT that is related to a Codification Subtopic
might not be linked to guidance within the Subtopic and therefore would not be listed in the
Subtopic’s Section 75. For example, if a specific XBRL element is based on a common
reporting practice that broadly relates to a particular Codification Subtopic but the practice is
not explicitly required by the guidance in the Subtopic, a link between the element in the
development UGT and the Subtopic will probably not exist.
Unlike other Section pages in the System, Section 75 pages do not contain multiple
tabs. More specifically, there is no ARCHIVE or WHAT LINKS HERE tab on Section 75
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This note was uploaded on 03/27/2014 for the course ECON 12586 taught by Professor Yorambarzel during the Fall '09 term at University of Washington.
- Fall '09