XBRL Reporting Requirements | Practical Law

XBRL Reporting Requirements | Practical Law

This Note discusses the interactive data filings required by the SEC. This Note explains what XBRL is and which companies must provide XBRL filings. This Note summarizes how an XBRL exhibit is created and used. In addition, this Note describes what company information must be provided in XBRL format and in what filings the interactive data must be included. This Note also reviews when companies must begin providing XBRL exhibits and how to prepare an XBRL filing, including which parties are involved and preparation tips. This Note also discusses the impact of a failure to make an XBRL filing.

XBRL Reporting Requirements

Practical Law Practice Note 2-385-2816 (Approx. 19 pages)

XBRL Reporting Requirements

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
This Note discusses the interactive data filings required by the SEC. This Note explains what XBRL is and which companies must provide XBRL filings. This Note summarizes how an XBRL exhibit is created and used. In addition, this Note describes what company information must be provided in XBRL format and in what filings the interactive data must be included. This Note also reviews when companies must begin providing XBRL exhibits and how to prepare an XBRL filing, including which parties are involved and preparation tips. This Note also discusses the impact of a failure to make an XBRL filing.