Xbrl Cover Page Requirements
Cover Page Tagging Issues. Inline XBRL In June 2018 the SEC adopted amendments to the XBRL requirements that require the use of.
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Tag cover pages with iXBRL Cover page XBRL requirements.
Xbrl cover page requirements. New CDI Question 10107 provides guidance regarding the Inline XBRL cover page tagging requirements for a company that files a Form 8-K earlier on the same day as it files its first Form 10-Q for. 6-K cover pages do not require iXBRL tagging. IXBRL Requirements To Go Into Effect For Accelerated Filers Accelerated filers.
For guidance around exhibit updates see the Compliance and Disclosure Interpretations - 10101 10104. XBRL date for 8-Ks. The SEC has adopted rules that require registrants to tag data on the cover pages of Form 10-K Form 10-Q Form 8-K Form 20-F and Form 40-F using Inline XBRL.
Of registration statements and. Any Interactive Data File a machine-readable computer code that presents information in eXtensible Business Reporting Language XBRL required under Rule 405 of Regulation S-T. Are registrants subject to Inline XBRL requirements required to identify the Cover Page Interactive Data File as exhibit 104 under Item 901 of Form 8-K.
Clarification Regarding Exhibit 104 Troy Harder Charlotte Keenan Jay Larry Charles Still Jr. Form 6-K is excluded from this mandate This includes Forms 8-K that are not filing with Exhibit 101 tagged financials and all amended forms. Accordingly registrants required to file a Cover Page Interactive Data File on Exhibit 104 should submit the standard EX-101 file set including iXBRL cover tagging elements.
Cover page tagging applies to all Forms 10-K 8-K 10-Q 20-F and 40-F so long as the filer is subject to the iXBRL requirements. The SEC rule requires that the cover page tagging must use the Inline XBRL format. 1 that prepare their financial statements in accordance with US.
With Inline XBRL the XBRL tags will be embedded directly into the cover page document. Registrants are not required to tag cover page information in iXBRL on Form 8-K or Form 10-K until after they have filed their first Form 10-Q covering a. In addition the new Inline XBRL rules include conforming amendments to the cover pages for certain periodic reports including Forms 10-K and 10-Q to eliminate references to compliance with the website posting requirement.
The Cover Page Interactive Data File should be identified as Exhibit 104 in the exhibit index but the requirement to submit a Cover Page Interactive Data File should be satisfied using an Inline XBRL Document Set with EX-101 attachments other than EX-101INS. Complying with the SECs New Requirements for InLine XBRL Tagging of Cover Page Information. Under the Inline XBRL requirements adopted by the SEC in 2018 operating companies must use Inline XBRL for financial statement information as well as certain information on the cover page of a filing.
Once a filer is mandated to comply with inline XBRL requirements the cover page of all Forms 10-K 10-Q 20-F 40-F and 8-K filed by the company must be tagged in inline XBRL. GAAP are required to use Inline eXtensible Business Reporting Language iXBRL format for Form 10-Q filings for fiscal periods ending on or after June 15 2020. Exhibit 104 is required to be filed with any cover page submission tagged with inline XBRL and.
A reporting company must tag all data on the cover pages. The cover pages of Forms 10-K and 10-Q have been revised as follows please note the struck-through text with emphasis. As far as the date is concerned when tagging them on an 8-K cover page for 8-K filings use the 1 day duration XBRL date as the date of the report for.
The cover page tagging requirements vary by forms and concepts. Cover Page Tagging Underoverscoring indicates. Regardless if the cover page contains financial data it must be tagged with Inline XBRL.
The revised rules also require that registrants tag certain cover page information on their Forms 10-K 10-Q and 8-K in InLine XBRL iXBRL which is a form of machine-readable computer code and amend Item 601b of Regulation S-K to add a new Exhibit 104 Cover Page Interactive Data File to capture any cover page information that is not embedded in a filings. Once a filer is mandated to comply with inline XBRL requirements the cover page of all Forms 10-K10-Q 20-F 40-F and 8-K filed by the company must be tagged in inline XBRL. As discussed in Question 10101 above Cover Page Interactive Data Files required under Rule 406 of Regulation S-T should be identified as exhibit 104 in the exhibit index of an applicable filing.
Question 10103 confirms that once a registrant is subject to Inline XBRL requirements all Form 8-K filings must comply with the cover page data tagging requirements not just those Form 8-K filings that include financial statements for which XBRL data is otherwise required. The information contained in this sheet is based on the EDGAR Filer Manual. The Cover Pages is a comprehensive Web-accessible reference collection supporting the SGMLXML family of meta markup language standards and their application.
This document contains information relevant to Request for Requirements for XBRL Specification 20 and is part of the Cover Pages resource. Forms 10-K 10-Q 8-K 20-F and 40-F in Inline XBRL. Exhibit 104 describes the required content in an iXBRL document.
The SEC implemented a phased-in compliance schedule for the new Inline XBRL requirements with early compliance permitted. Inline XBRL combines the traditional human-readable HTML information with the computer-readable XBRL tagged data. Cover page of Form 10-Q and Form 10-K as shown below beginning on September 17 2018.
The amendments modify existing XBRL requirements but will not change either the categories of filers or the scope of disclosures that are subject to XBRL requirements.
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