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SEC发布《2009版XBRL US GAAP分类标准》
2009-07-20 来源:XBRL Spy 编辑: 浏览量:

The US SEC has now officially posted the 2009 XBRL US GAAP Taxonomy for use by preparers. An up-to-date listing of al the available XBRL schemas and linkbases of standard taxonomies that are supported by EDGAR can be found at /info/edgar/edgartaxonomies.shtml . The choice of standard taxonomies is affected by whether or not the mpany is submitting interactive data under the Voluntary Filer Program (VFP) and whether or not the entity is a rporate filer.

A Voluntary Filing Program (VFP) was started by the mission in 2005 allowing rporate filers and investment mpanies to voluntarily submit XBRL-Related Documents as Exhibit 100.

In 2009, the mission adopted rules requiring these entities to submit Interactive Data as Exhibit 101 on a phased-in or time-delayed basis for certain EDGAR form types. rporate Filers Rule Release No. 33-9002, "Interactive Data to Improve Financial Reporting," details Interactive Data submission requirements and phase-in schles for certain Exchange Act and Securities Act filings, beginning in mid 2009.

panies vered under this Rule submit Interactive Data as Exhibit 101 (attachment type EX-101) and use the taxonomies applicable , and they may choose to submit their Interactive Data before their schled phase-in.

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