XBRL Fundamentals: Using the SEC Edgar Filer Manual, Part 2
The Edgar Filing Manual is the SEC's primary guidance document on the requirements surrounding the submission of filings to the EDGAR system. This module will explain how the Manual is structured and will identify rules related to building the extension taxonomy and the instance document.
At the end of this course, you will be able to:
- Understand the structure of the EFM
- Identify the guidance for building the company extension taxonomy
- Identify the guidance for creating the instance document
Prerequisites: Completion of XBRL Fundamentals: Using the SEC Edgar Filer Manual, Part 1
Advanced Preparation: None
This course is part of the XBRL U.S. GAAP Certificate Program
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.