I'm parsing every XBRL files from the SEC through EDGAR in order to retrieve some data (in json format on python).
I have no problem parsing those files. My problem lies in the structure of the XBRL files provided by the SEC, i noticed that some companies use some tags and others dont. Some will use "Revenues" while others won't have any tags pertaining to revenues, i have the same issue with "ShortTermBorrowings"...
Is there a list of XBRL tags from the SEC that are used throughout all companies ?
Thank's
The short answer is "no", there is not a list of required tags for financial reports made to the SEC (other than some "Document and Entity Information" metadata tags).
This reflects the nature of the underlying financial reports, which are governed by the US GAAP ("Generally Accepted Accounting Principles") accounting standard, which does not prescribe specific data points which must be reported, and as a result the XBRL system does not enforce specific required tags.
In both the examples that you've linked to where Revenue
is not tagged, this appears to me to be poor tag choice. I think the best that you can do in this case is to infer that if RevenueNotFromContractWithCustomer
is not also tagged, then Revenue
== RevenueFromContractWithCustomerExcludingAssessedTax
. Such inferences can be informed by the relationships in the US GAAP taxonmy. For example, see the definition of Revenue in the US GAAP taxonomy (and in particular, the "Relationships" tab).