What does it mean for the presentation to “match” the original HTML/ASCII document?
EDGAR Filer Manual v11 rule 6.13.1 states this requirement more precisely. The presentation relationships within a given role (for a statement, say) must be the same as the original ordering. Also, the indentation of real financial statements is much “flatter” than the deep nesting of a typical standard taxonomy, and the presentation linkbase should reflect that. Also, EDGAR Filer Manual v11 rule 6.13.4 forces parentheticals out of the main statement roles, and into separate roles specifically for parentheticals. This is why standard presentation linkbases are usually not in the list of taxonomies on the SEC website. Consider: the element order must match the order of the Original HTML/ASCII file. If a standard presentation linkbase (for a statement or a disclosure) were included in the DTS of an instance, then any change of order (due to a difference in materiality, for example) would require both a prohibiting relationship as well as the new label. In the case of the XBRL US GAAP Tax
