Yesterday I was tipped off by a big West Coast tech company that felt the tracked changes identified by the SEC in the latest draft version of the EDGAR Manual that came out yesterday (available here) weren't all they were tracked up to be...;o). Curiosity was getting the best of me so I did a PDF compare of the December 2008 EDGAR Manual and the March 2009 EDGAR Manual draft versions, focused solely on the interactive data (XBRL) section, and the results are contained here:
As you can see, there are way more changes than what's initially apparent by solely looking at the March version. To better understand the tracked changes contained within the document, the following legend applies:
RED changes: SEC identified changes
GREEN underlines: New content not identified by the SEC
YELLOW triangles: Deleted content not identified by the SEC
(Did that just come off like a Sesame Street episode??)
For those looking to jump in and simply get the latest/most current validation scoop, then this comp document probably isn't a big deal. For those looking to see what truly changed from the December to March draft, enjoy!
-Rob
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