The staff in the mission’s Division of Enomic and Risk Analysis (DERA)recently analyzed eXtensible Business Reporting Language (XBRL)exhibits submitted by issuers mplying with the 2009Interactive Data rules to file financial statement information in an XBRL format.The analysis vered XBRL exhibits submitted in Forms 10-K and 10-K/A from March 2014to December 2016with fiscal year ends ending in 2014,2015,and 2016.
The purpose of the analysis was to monitor filers’use of custom tags in their XBRL submissions.
Please see for the trend analysis.
For the staff observations DERA staff published on custom tag rates in 2014,see .
中文新闻:SEC针对XBRL自定义标签开展趋势分析 |