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SEC进一步推进iXBRL
2017-10-18 来源:中国会计视野作者:Editor 编辑:无忧草 浏览量:

On October 11,the US Securities and Exchange mission (SEC)proposed a significant series of amendments ncerning Regulation S-K.One aspect might be of particular interest to readers of this newsletter:the SEC is proposing that all of the ver pages of its forms should be filed as Inline XBRL,with a range of identification information facilitating digital nsumption.

The amendments aim to provide a series of improvements that will ultimately modernise and simplify certain disclosure requirements within the Securities mission’s regulations and other relevant rules and forms.The amendments are intended to improve the readability and navigability of disclosure documents and disurage the repetition and disclosure of immaterial information.Ultimately,these changes provide a very useful way of rcing the sts and burdens on registrants while ntinuing to provide all the necessary material information to investors.

The SEC’s proposed amendments are here.

SEC Chair,Jay Clayton,made a statement about the proposals here.

中文新闻:SEC进一步推进iXBRL

 
 
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