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These resources may be useful for anyone who files with, or those that prepare filings for, the U.S. Securities and Exchange Commission:

  • A Calculated Risk, by: Shawn Rush — Calculations are one of the more confusing and frustrating aspects of the XBRL specification. In theory, calculations should be fairly straightforward, but the devil is in the details. We shed light on those details by reviewing the basics as well as some more complicated scenarios.
  • Negation Made Simple, by: Nathan Summers — Negation is one aspect of XBRL that seems to perplex many people who generate XBRL exhibits. While many find negation mystifying, it is an idea that most tacitly understand. Let's take a moment to demystify the role of negation in XBRL.
  • SEC Filings for Humans, by: Paul Bevins — Rank and Filed "collects, links and presents [SEC-filed XBRL] data" and makes it easy to access and understand. As such, it illustrates that XBRL data can be presented in a way that is understandable to the average person. Here are the highlights...
  • XBRL Technology Patent, by: CompSci — CompSci was granted a patent by the U.S. Patent and Trademark Office for its XBRL technology that automates the review, organization, tagging, and analysis of data for generating XBRL documents. Our patented technology greatly simplifies your XBRL tagging and generation.