XBRL Resources

See below for useful links to XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. resources. These pages are not written or maintained by Certent.

Inline XBRL

See Inline XBRL (iXBRL).

EDGAR Contacts and Filing Information

See EDGAR Information and EDGAR Filer Support.

SEC

• Office of Structured Disclosure (OSD)
• EDGAR Filer Manual See also Common EFM References.
• EDGAR XBRL Validation Warnings
• Staff Interpretations and FAQs Related to Interactive Data Disclosure
• Staff Observation, Guidance and Trends
• Compliance and Disclosure Interpretations: Interactive Data
• Standard Taxonomies – List of currently supported taxonomies with links

XBRL International

• XBRL Specifications
• Technical Pages (All Documents)
• Unit Registry
• Transformation Registry
• Individual XBRL Certification

FASB

• Yeti tool - Use to view taxonomies published by FASB, for researching and reviewing elements. From this page, select the current taxonomyDictionary-like XBRL classifications that describe the context of data in financial statements and business documents. supported by the SEC, then select All, or one of the specific taxonomies.
• Implementation and Style Guides
• Implementation Guidance for Major Standards

IFRS Resources

• SEC: IFRS Taxonomy
• XBRL.org: IFRS Topics
• IFRS.org: IFRS Taxonomy
• IFRS.org: Using the IFRS Taxonomy - A preparer's guide (January 2019 version)

XBRL US

• Taxonomies - List of all taxonomies, links to the viewer, and release details
• Upcoming Events - Excellent resource for XBRL-related webinars
• Past Events and Replays
• Reference Guides
• Style Guide (PDF)
• Taxonomy Preparer's Guide (PDF)
• Guiding Principles for Element Selection
• Approved Guidance & Validation Rules
• Check Your Filing
• US GAAP Certificate Program