A new requirement for companies to adopt some new XBRL technology will produce different levels of compliance burden depending on how companies are complying now.
Large accelerated filers that are voluntarily using inline XBRL perhaps with the help of an outside vendor to comply with the XBRL filing requirement are already there, for example. At the opposite end of the spectrum, however, is a significant number of smaller companies that may be cobbling along on their own doing traditional XBRL exhibits separate from their HTML documents. Those companies will have more work to do.
