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SEC Clamps Down On XBRL Filing Holdouts
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CalistaHerdhart
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CalistaHerdhart,
User Rank: Apprentice
7/29/2014 | 9:42:21 AM
They didn't file at ALL, or they just didn't provide a necessary component?
Just seeking some clarity on the statement "The SEC's Division of Corporation Finance sent letters on July 7 to an unspecified number of companies that are not submitting their financial disclosure statements as machine-readable, structured data." The letter that I am aware of (http://www.sec.gov/divisions/corpfin/guidance/xbrl-calculation-0714.htm) does not speak to those " that are not submitting their financial disclosure statements as machine-readable, structured data". It speaks to those who are not providing a component of that filing. They are providing the "facts" - the numbers and text. They are NOT providing the complete set of interrelationships between those facts. The letter does not say, "You did not file your exhibits." It says, "Through our selective review, we have noticed that your filing does not include all required calculation relationships." What am I missing?


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