Unformatted text preview: there is a modification date label that is added to XBRL elements in the
Section 75 pages when there is a change to an element’s standard label or references. A
modification date label also is added when an element is deprecated. The modification date
label provides the date the element was modified.
Additionally, users should be aware that because the Codification and the
development UGT are constantly evolving, the taxonomy elements and references may not be
consistent with the UGT as listed on the SEC website for use by SEC Registrants. These
differences are identified in the development taxonomy with modification date labels and can
be used to cross-check against the SEC recognized taxonomies.
Unlike the content in other Sections, the content within a Subtopic’s Section 75 is not
organized into hierarchical levels such as Subsections or paragraphs; XBRL elements are
simply listed in alphabetical order. Lesson 16: Working with XBRL Elements 160 No Searching
Lesson 12 that
never included in
the results of
searches. If a Codification Subtopic contains both Sections 75 and S75, navigating to either
Section within the System will take you to a page that contains the content of both Sections.
On such pages, the SEC Section content will be shown in its entirety below all of the FASB
Section content, in a box having a black ―Securities and Exchange Commission (SEC)‖
In Section 75, each XBRL element’s listing includes: The element’s standard label, which is a plain-English descriptor for the element
(for example, ―Allowance for Doubtful Accounts Receivable‖) The element’s name, which is the code used to tag data (for example,
―AllowanceForDoubtfulAccountsReceivable‖—note the absence of space
characters in the element name) Citations of all paragraphs and/or glossary terms in the Subtopic that are
referenced by the element. Citations of any paragraphs and/or glossary terms in other Subtopics that are
referenced by the element. Wi...
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- Fall '09
- ........., Financial Accounting Standards Board