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SEC允许申报公司自愿采用iXBRL
2016-06-14 来源:XBRL International作者:张晓泉 编辑:无忧草 浏览量:

The Securities and Exchange mission today announced that it will allow panies to voluntarily file structured financial statement data in a format known as Inline XBRL.This initiative represents another step in the SEC’s ntinuing efforts to modernize and enhance its requirements to facilitate transparency of,and aess to,panies’disclosures.

The mission’s rules require operating panies to structure financial statement data in their filings,including annual and quarterly reports,using eXtensible Business Reporting Language (XBRL),which is a machine-readable format.panies currently are required to provide this XBRL structured data as an exhibit to these filings.Since these requirements were first adopted,technology has evolved and now enables filers to integrate XBRL structured data within their HTML filings through a format known as Inline XBRL.

The mission issued an order under the Securities Exchange Act to allow panies to file structured financial statement data required in their annual and quarterly reports that is integrated within their HTML filings through March 2020.The Inline XBRL format has the potential to provide a number of benefits to panies and users of the information.Acrding to the mission’s order,the format uld decrease filing preparation sts,improve the quality of structured data,and,by improving data quality,increase the use of XBRL data by investors and other market participants.

The experience and feedback received from the use of this option uld facilitate the development of Inline XBRL preparation and analysis tools,provide investors and panies with opportunities to evaluate its usefulness,and help inform any future mission rulemaking in this area.

The EDGAR system has been upgraded to facilitate the use of Inline XBRL.An updated EDGAR Filer Manual provides the technical requirements needed for filers to begin using Inline XBRL.

中文新闻:SEC允许申报公司自愿采用iXBRL

 
 
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