Tuesday, January 8, 2019
A Look at Climate Change Disclosures

Wednesday, January 2, 2019
Quants: Point-in-Time Data for Backtesting

Friday, December 28, 2018
Now Showing: Controls & Procedures

Thursday, December 27, 2018
A Reminder on Non-GAAP Reporting Rules

Monday, December 17, 2018
Researching PG&E’s Wildfire Risk

Wednesday, December 12, 2018
Tracking Brexit Disclosures

Thursday, December 6, 2018
Campbell Soup: Looking Behind the Label

Sunday, December 2, 2018
SEC Comment Letters: The Amazon Example

Wednesday, November 28, 2018
Measuring Big Pharma’s Chemical Dependency

Monday, November 26, 2018
Analysts, Can You Relate? A True Story

Monday, November 19, 2018
Digging Up Historical Trend Data: Quest Example

Sunday, November 11, 2018
Cost of Revenue, SG&A: Q3 Update

Monday, November 5, 2018
Lease Accounting: FedEx vs. UPS

Saturday, November 3, 2018
New Email Alerting Powers

Wednesday, October 31, 2018
PTC and Two Tales of Revenue

Tuesday, October 30, 2018
10-K/Q Section Text Change Detection

Sunday, October 28, 2018
Finding Purchase Price Allocation

Sunday, October 21, 2018
Charting Netflix Growth in Three Ways

Wednesday, October 17, 2018
Interesting Data on Interest Income

Thursday, October 11, 2018
The Decline of Sears in Three Charts

Archive  |  Search:

…And the winner is: Lennar Corp with a filing by Workiva. 

So far two major takeaways:

1) The XBRL instance document is a bit hard to find:

When a company files an iXBRL filing, it does not come with a traditional XBRL instance document…all the info is instead embedded in the main HTML document. 

So instead of this:

 You see this:

HOWEVER an instance document is auto-generated by the SEC upon acceptance using the information provided by the inline HTML document, and placed on the FTP server.

Also, I assume some of the file placements are subject to chance since we are all new at this.

2) In the auto-generated instance document, text blocks do NOT contain inline tags:

In other words, in the company filed iXBRL document, a disclosure might look like this:

But in the corresponding text block, it looks like this:

Initial conversations suggest this was done on purpose, but we see it as a big missed opportunity to extend the usefulness of inline XBRL.Anyone just looking at the text blocks will not have access to the tagging info, which is the whole power of iXBRL.

FREE Calcbench Premium
Two Week Trial

Research Financial & Accounting Data Like Never Before. More features and try our Excel add-in. Sign up now to try the Premium Suite.