Sample Letter to Companies on XBRL Disclosures

On September 7, 2023, the SEC published a sample letter to companies regarding their XBRL disclosures. The letter provides sample comments that the SEC commonly provides to companies related to a company's XBRL presentation. The sample comments identified issues relating to:

• discrepancies in the outstanding number of shares;
• failure to appropriately tag certain items;
• failure to consistently use tags from period to period; and
• inappropriate use of custom tagging.

Companies should review the sample letter prior to submitting their next tagged filing to ensure that none of the common issues identified were included in their filing.

Sample Letter to Companies Regarding Their XBRL Disclosures[1]
https://www.sec.gov/...