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XBRL Voluntary Financial Reporting Program on the EDGAR System

SEC · final-rule · Published 2005-02-08 · 70 FR 6556

Document

Document number
05-2391
Federal Register citation
70 FR 6556
CFR reference
17 CFR 228
Type
Rule
Action
Final rule.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2005-02-08
Docket
Release Nos. 33-8529, 34-51129, 35-27944, 39-2432, IC-26747

Abstract

We are adopting rule amendments to enable registrants to submit voluntarily supplemental tagged financial information using the eXtensible Business Reporting Language (XBRL) format as exhibits to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. Registrants choosing to participate in the voluntary program also will continue to file their financial information in HTML or ASCII format, as currently required. To participate in the program, volunteers need to submit their XBRL formatted information in accordance with the amendments. The voluntary program is intended to help us evaluate the usefulness of data tagging and XBRL to registrants, investors, the Commission and the marketplace.

Source

Authoritative
Federal Register document
Machine
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