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SEC staff updates interactive data (XBRL) interpretations and FAQs

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Jan 26, 2016

The SEC staff has updated its "Staff Interpretations and FAQs Related to Interactive Data Disclosure" to add Question E.27, which describes the conditions for determining when a calculation relationship is required.

In XBRL, calculation relationships "provide key information that shows the relationships among elements and their corresponding numeric facts, and how they add and subtract to each other." The guidance indicates that the SEC's EDGAR Filer Manual (Volume 2) sets out the specific calculation relationship requirements and provides examples and exceptions.

For more information, see the Staff Interpretations and FAQs Related to Interactive Data Disclosure page on the SEC’s Web site.

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