Digital-reporting release control ties the approved accounting conclusion to the rendered disclosure and the machine-readable filing package. It covers the exact taxonomy version, tagged facts, contexts, units, dimensions, extensions, calculation and presentation relationships, validation results, reviewer decisions, and package digest. A later file change reopens the control because the reviewed evidence no longer describes the release candidate.
Use two linked reviews. The accounting review confirms that recognition, measurement, presentation, and disclosure agree with the approved records. The technical review confirms that the XBRL represents that conclusion and follows the applicable filing rules. The SEC EDGAR XBRL Guide and the SEC list of standard taxonomies provide current technical references.
For example, a validator may accept a revenue fact with the wrong period if the context is technically well formed. A clean rendering may conceal a fact reported in dollars when the source amount is in thousands. Each review can catch errors the other misses.
The release record should list unresolved warnings, extensions, dimensional choices, duplicate-fact decisions, tie-outs, reviewer dispositions, and the hash of the package tested. Passing a validator is evidence, not filing authorization. This concept ends with a documented release recommendation; legal filing authority and audit assurance remain with the responsible people.
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Analyze this concept
- Analyze a supplied file for digital reporting release control, show the evidence and mechanics, and identify any conclusion that remains outside the supplied scope.
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