XBRL Date Roll Forward

rollforward

Some documents, such as 10-Q or 8-K, may be reused in multiple filings throughout the year. The XBRL dates must be updated to reflect the current reporting period when a Project is rolled forward. The XBRL Date Roll Forward feature streamlines this process.

Rolling forward XBRL dates using the XBRL Date Roll Forward feature provides an option to roll XBRL dates at any time. XBRL Date Roll Forward also displays the number of date usages in the document, indicates when a date may require updating, and provides a quick option to choose an alternate date.

Rolling Forward Dates

To roll forward XBRL dates, open the document and turn on XBRL. Click Advanced from the XBRL tab and select XBRL Date Roll Forward.

image alt text

The application checks for:

  • Outstanding drafts and locks on the current document and linked documents

  • Date usages in the current document

  • Shared facts with linked documents

  • XBRL permissions (Editor or Owner permissions are required)

  • Usages in frozen, linked documents

The XBRL Date Roll Forward window displays all XBRL dates that exists in the document in two sections:

  • Fiscal dates are inherited from the Fiscal Calendar.

  • Other dates are unique dates that are typically either static dates or only used a few times in the document.

    image alt text

If a date does not appear, click More Dates to Roll Forward? (bottom left corner of window), click the checkbox next to the date, and click Include. All XBRL dates include the number of usages next to each date. If no dates appear in XBRL Date Roll Forward window, contact your CSM for further assistance.

Click the Enter Date/Date Range field next to the relevant date to open the XBRL Dates window. Select an the date to roll forward to from the options provided (adjust the Reporting Period if necessary).

image alt text

After the Fiscal dates are selected, review the Other Dates in the XBRL Date Roll Forward for any dates that need to be rolled. If dates in the Other Dates section need to be updated click the Enter Date/Date Range field next to the relevant date to open the XBRL Dates window then click the Other tab (dates are sorted by End Date):

image alt text

Select a date from the list, or click Add Date (upper right corner of window), enter the date/date range, fiscal year, quarter, annotation (if applicable), and click Save.

image alt text

Select any Other Dates you wish to roll forward. Click Include.

image alt text

Once all relevant dates have been selected, click Proceed. A notification may appear displaying potential date conflicts. Review the selected dates or merge the conflicting items.

image alt text

A dialog box appears to Confirm XBRL Date Roll Forward. IMPORTANT: This action cannot be undone. Be certain the appropriate dates have been selected and click Roll Forward to proceed. A progress bar appears followed by a prompt that all selected dates have been rolled forward.

If additional XBRL dates require roll forward, repeat this process at any time during the life of the document.

Tips for Rolling Forward Dates

Most filings have special dates that are fixed and do not get retagged from quarter to quarter. However, typically, you will retag the types of dates in the following list, which shows examples for rolling from Q2 2015 to Q3 2015:

The "as of," “quarter to date,” and “year to date” dates for the current year/current period.

  • As-of date for the current quarter end for the current year (e.g., I2015Q2).

  • Quarter-to-date for the current quarter and year (e.g., D2015Q2).

  • Year-to-date for the current quarter and year (e.g., D2015Q2YTD).

The "as of," “quarter to date,” and “year to date” dates for the prior year/current period.

  • As-of date for the current quarter end for the prior year (e.g., I2014Q2).

  • Quarter-to-date for the current quarter for the prior year (e.g., D2014Q2).

  • Year-to-date for the current quarter for the prior year (e.g., D2014Q2YTD).

The "as of" and “year to date” dates for two years prior typically are also included when rolling to the K in Q4.

  • As-of date for the year end of two years prior (e.g., I2013Q4).

  • Year-to-date for two years prior (e.g., D2013Q4YTD).