XBRL Fundamentals: Reviewing and Validating an XBRL Document, SEC Submission
Management is responsible for submitting complete and accurate XBRL files. Accordingly, a company must develop processes and controls over the creation of XBRL documents and review procedures to ensure that the documents fairly reflect their financial statements and related footnote disclosures. This module explains management’s responsibilities associated with the XBRL filings and how XBRL filings submitted to the SEC should be reviewed and validated against the US GAAP Taxonomy
This course is part of the XBRL U.S. GAAP Certificate Program
While completing this course, you will:
- Understand the various responsibilities that companies have related to their XBRL files.
- Understand the various validation methods to check XBRL filings.
- Learn different types of warnings and errors for automated validation reports.
Advance Preparation: None
NOTE: Information provided in the Certificate Program teaches application of tagging XBRL financial statements even though content may or may not be based on the most current release of the US GAAP Taxonomy. The Securities and Exchange Commission requires companies to use an approved taxonomy. Filers are responsible for checking the Securities and Exchange Commission's website for the most current release.