XBRL – An SEC Report!

The SEC broke its long silence about XBRL and raised some interesting questions for filers yesterday with an XBRL report from the Division of Economic and Risk Analysis titled “Staff Observations of Custom Tag Rates”.

The fairly brief report is available at:


Interestingly, the report notes that smaller filers use custom tags at a significantly higher rate than larger filers, and that this pattern can even be associated with which XBRL tools are used.  The report raises some very significant questions for filers in the smaller filer category.

One other XBRL discussion point for this blog – have you found an XBRL user focused analysis tool yet?  Check this one out from CalcBench, it is interesting!


There are clearly many questions still to be addressed concerning XBRL.  We would love to hear your comments!

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