Reviewing Documents

A thorough review of your filing includes checking the results of your XBRL in the SEC viewer (the viewer for live submissions). Rather than improving the appearance of your filing, which may compromise the integrity of your XBRL, you should focus on ensuring compliance with SEC rules and guidelines.

SEC Guidance

To stress the importance that should be given to values presented on the SEC Viewer, the SEC states the following in Question F of Staff Interpretations and FAQs:

Question: Should the SEC Viewer formatting of footnote tables that result from tagging at Level 4 match exactly the format presented in the original HTML/ASCII version?

Answer: No. There is no requirement that facts tagged at Level 4 render in such a way to match the formatting in the original HTML/ASCII version. For example, the axes may be reversed in the XBRL table structure from that presented in the original HTML/ASCII version and there may be blank cells in the XBRL table structure where "-" appear in the HTML/ASCII version. In addition, facts appearing within the same footnote in the original HTML/ASCII version may be incorporated into the table structure for tagging purposes.The SEC gives similar guidance in other compliance and disclosure interpretations, such as in question 130.08:

Question: Must an Interactive Data File that complies with the requirements of Rule 405 of Regulation S-T appear identical to the traditional format financial statements when displayed by a viewer on the Commission’s website?

Answer: No. There is no such requirement.

What Determines Viewer Results

The EDGAR HTML version of your report determines how your report appears in a web page or on a printed copy.

The SEC Viewer displays XBRL information based on its interpretation of the XBRL filing.

Some visual changes that you may make as a result of your inspection include:

  • Labeling text for a tag in a specific location of the XBRL outline.

  • Determining the sequence of facts tagged with the same report date, [Axis] and [Member] combinations.

  • Presenting a roll forward or a reconciliation of account balance in one column rather than three.

  • Determining the sequence of XBRL sections as they appear in the navigation panel of the SEC Viewer.

Methods for Reviewing the SEC Viewer

Wdesk has three methods for previewing your documents as they’ll appear on the SEC website.

External SEC Viewer:

First generate XBRL for the entire project. Then from the actions drop-down menu, select Download XBRL Filing Docs and submit the downloaded .zip file to the SEC Previewer (the SEC Previewer behaves similarly to the SEC Viewer).

The SEC Previewer has additional functionality that is not provided to software developers. Therefore it is necessary to use the above method if you want to confirm the appearance and the behavior of your document.

Project-Level SEC Previewer:

Generate XBRL for the entire project, and then view the SEC XBRL Viewer report located on the XBRL tab under projects. The results appear in a new browser window.

Section-Level SEC Previewer:

In Wdesk, right-click a section of the XBRL outline and choose Show in SEC XBRL Previewer. The results appear in a new browser page. Wdesk uses the code that the SEC provides for completing this action. Therefore, we are not able to support inconsistencies that occur between this previewer and the SEC Previewer or SEC Viewer.