Should filers use the pre-defined table structures in the US GAAP Taxonomies?

We suggest that filers utilize the pre-defined table structures as they exist in the US GAAP Taxonomies. For example, when filers are tagging a Property, Plant and Equipment note at Level IV, they should use the pre-defined dimensional Schedule of Property Plant and Equipment Table, and extend members or line items as necessary. Similarly, filers tagging components of inventory presented with columns for each balance sheet period should use the pre-defined non-dimensional elements for that disclosure.

Question E.17 (formerly Question 43) Q: What are some of the nuances associated with preparing an interactive data file in situations involving separate entities filing a single set of financial statements, where multiple CIKs are concerned—such as by a filer who is a consolidated parent company with wholly-owned subsidiaries (which have their own CIKs), or by dual listed companies with their own CIKs? A: The Division of Corporation Finance's Compliance and Disclosure Interpretations ... more.

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