What context period should be used for an event that occurred during the second quarter for a 12/31 fiscal year end registrant?
For an element with period type ‘instant’, if the disclosure includes the actual date, then use the date on which the event occurred. If the disclosure mentions that the event occurred in the month of May, then use the last day of the month, e.g. 5/31. If the disclosure only mentions that it occurred in the second quarter, then use the second quarter reporting end date of 6/30. For an element with period type ‘duration’, if the disclosure mentions that the event occurred in the month of May, then use the duration period 5/1 to 5/31. If the disclosure only mentions that it occurred in the second quarter, then use the second quarter period of 4/1 to 6/30.
Related Questions
- If I spend more than $50 during the "rebate special" period, can the expenditure over the $50 be used to claim the normal "basket offer" rebate?
- What option can be specified as an argument to the jdk to increase the thread heap size used by the JDK in the context of the webserver?
- What were the main types of aeroplanes used during the pre-WWI period in the U.S.?
