Presentation - RR Donnelley
Presentation - RR Donnelley
Presentation - RR Donnelley
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Additional DEI Requirements on a Form 10-K<br />
Focus on appropriate element selection based on SEC’s guidance<br />
• Period type – instance or duration<br />
• Item Type – monetary, percent, integer, shares, per share, text-block and<br />
string<br />
• Definition<br />
• Standard element definition must capture all concepts in line item or disclosure the<br />
filer wants to tag,<br />
• Standard element definition must not exclude any of the concepts in line item or<br />
disclosure the filer wants to tag, and,<br />
• In case where more than one element being considered, element with narrowest<br />
definition should be selected.<br />
• Label<br />
• References<br />
XBRL Review: What to Focus On<br />
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