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 Qu
