XBRL Examples and References

Wdesk provides a read-only site that contains example documents with complete XBRL tagging and helpful remarks. You can examine these documents for mapping and modeling and outline structure. These example documents are broken out as follows:

  • Derivatives, Offsetting, Debt
  • Earnings Per Share and Income Taxes
  • Equity - Disclosure Focus (Share-based Compensation, Equity transactions)
  • Equity - Statement Focus (Equity Statement, OCI Statement, AOCI based disclosures)
  • Financials Breakdown (Quarterly, Segment, Consolidating Financials, Concentration Risk)
  • Industry Specific (banking, insurance)
  • Investments and Fair Value
  • Long Lived and Other Assets
  • Other Disclosures (Pensions, Schedule II, Commitments & Contingencies, Subsequent Events)
  • Transactions (Acquisitions, Disposal/Divestitures, Restructurings, Discontinued Operations)

This site also contains an XBRL DIY Guide, an XBRL Review Checklist and an XBRL Period ISO 8601 Formatting workbook.

How to View the XBRL Example Documents

  1. Click the link provided at the end of this step. If you are not currently logged in to Wdesk, you will be prompted to enter your user id and password. If you are currently logged in, you will be redirected to the site. It will open in a separate browser tab or window and will not affect your current Wdesk session. NOTE: Although you need to provide your user credentials, you are signed in to the example site as an anonymous user with read-only permissions. You will not be able to edit or create documents on this site.

  2. Wdesk Home will open in a separate tab. Select the Files to view the example documents.

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  3. Open an XBRL Examples document in the disclosure area of your choice. The document will open in a new browser tab or window.

  4. Turn on XBRL and select the US GAAP 2016 taxonomy.

In the XBRL Examples document, you’ll find remarks at the bottom of each section, which provide additional tips and explanations.

How to View the XBRL References

  1. Following steps 1 and 2 above you have the option to open either the XBRL Review Checklist workbook or the XBRL Period ISO Formatting workbook, the XBRL Period ISO Formatting workbook or the XBRL DIY Guide document.

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2. These reference materials are read-only and therefore will need to be Exported from this site and Imported into your Wdesk account for use.

Remember that you are signed in to the XBRL examples and references site anonymously, with read-only permissions, so you don’t have to worry about affecting the documents or other viewers of the site.