SEC Releases Updated EDGAR Filer Manual (Volumes I, II and III)

Practical Law Legal Update 8-568-4525 (Approx. 3 pages)

SEC Releases Updated EDGAR Filer Manual (Volumes I, II and III)

by Practical Law Corporate & Securities

Published on 19 May 2014 • USA (National/Federal)

The SEC released updated drafts of Volumes I, II and III of the EDGAR Filer Manual to reflect changes scheduled to be implemented on June 16, 2014.

On May 16, 2014, the SEC released updated drafts of Volume I, Volume II and Volume III of its EDGAR Filer Manual, which outlines the procedures for submitting documents to the SEC in electronic format. If approved, the revised Manual will introduce the following changes:

EDGAR will be updated to support the US GAAP 2014 Taxonomy. EDGAR will no longer support the US GAAP 2012 Taxonomy or the US 2011 DEI Taxonomy.
Filings containing Exhibit 101 XBRL documents will be validated to ensure the exhibits do not contain certain elements.
The Public Validation Criteria validation will be updated to allow individual context durations in EX-101.INS documents that are 24 hours or more.
The ABS Asset Class value "Corporate Debt" for ABS-15G and ABS-15G/A submission form types will be changed to "Debt Securities."
Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will be disseminated at the SEC's discretion.
The FAQ screens of the EDGAR Filing Website and the EDGAR Filer Management Website will be updated to include a hyperlink to EGDAR quick reference guides.
Certain N-SAR system requirements will be updated.

If the drafts are approved, the changes to EDGAR will be implemented on June 16, 2014.

To learn more about filing documents with the SEC, see Practice Note, Filing Documents with the SEC.

SEC Releases Updated EDGAR Filer Manual (Volumes I, II and III) | Practical Law