Friday, March 22, 2019
Our New Master Class Video

Thursday, March 21, 2019
Tech Data’s Goodwill Adjustment

Tuesday, March 19, 2019
There’s Taxes, and There’s Taxes

Saturday, March 16, 2019
Adventures in Tax Cuts and Net Income

Monday, March 11, 2019
Big Moves in Goodwill, Intangible Value

Friday, March 8, 2019
CVS, Goodwill, and Enterprise Value

Thursday, February 28, 2019
Summary of Our Goodwill Research/ How-To

Wednesday, February 27, 2019
What Does ‘Other’ Mean? An Example

Thursday, February 21, 2019
Another Tale, Buried in the Footnotes

Wednesday, February 13, 2019
Low Latency Calcbench

Monday, February 11, 2019
Now Streaming on Hulu: Red Ink

Thursday, February 7, 2019
Early Look at 2018 Tax Decline

Wednesday, February 6, 2019
You Revised WHAT, Netflix?

Thursday, January 31, 2019
Talking About Huawei Exposure

Wednesday, January 30, 2019
Another Discrepancy in Reported Numbers

Wednesday, January 30, 2019
Finding Revised Facts: Hertz Edition

Wednesday, January 23, 2019
GE Commercial Aviation Services: Bringing Numbers to Light

Monday, January 21, 2019
Differences in Earnings Releases and 10-Ks

Wednesday, January 16, 2019
The Importance of Textual Analysis

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

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.

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