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Inline XBRL Filing of Tagged Data

SEC · final-rule · Published 2018-08-16 · Effective 2018-09-17 · 83 FR 40846

Document

Document number
2018-14365
Federal Register citation
83 FR 40846
CFR reference
17 CFR 229
Type
Rule
Action
Final rule.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2018-08-16
Effective date
2018-09-17
Docket
Release Nos. 33-10514

Abstract

We are adopting amendments to require the use of the Inline eXtensible Business Reporting Language ("XBRL") format for the submission of operating company financial statement information and fund risk/return summary information. We also are adopting the elimination of the 15 business day XBRL filing period for fund risk/ return summaries. The amendments are intended to improve the data's usefulness, timeliness, and quality, benefiting investors, other market participants, and other data users and to decrease, over time, the cost of preparing the data for submission to the Commission. The amendments will also eliminate the requirement for operating companies and funds to post "Interactive Data Files" (i.e., machine-readable computer code that presents information in XBRL format) on their websites and terminate the Commission's voluntary program for the submission of financial statement information interactive data that is currently available only to investment companies and certain other entities.

Source

Authoritative
Federal Register document
Machine
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