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SEC requires companies to move filings to inline XBRL

Tammy Whitehouse | June 29, 2018

The Securities and Exchange Commission will require companies to integrate their digital and static financial statement data into a single filing beginning in 2019 for the largest entities.

The SEC has adopted amendments to its requirements for companies to report their financial statement data under eXtensible Business Reporting Language, or XBRL, with a goal of improving both the quality of data and the accessibility of it to investors. Under the amendments, companies will no longer be required to submit their XBRL data separate from their document filing, nor post their XBRL filings on their websites.

Instead, companies will be required to use “inline XBRL,” which involves embedding XBRL data into a document, so that one document can be read by both humans...

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