On July 16th, the SEC announced the release of an updated EDGAR XBRL Guide, which is available on the XBRL Technical Specifications webpage at sec.gov. The technical specifications on the SEC’s website outline the valid framework and content for EDGAR submission types submitted in both XBRL (eXtensible Business Reporting Language) and XML (eXtensible Markup Language). While following the updated guide, filers are advised also to comply with the existing requirements of the EDGAR Filer Manual.
The guide’s modifications introduce:
- validation for EDGAR submissions
- added conditions to Filing Fee Exhibit validation
- detailed technical specifications of XBRL formatting
- text updates and errata
Interested parties may submit inquiries to the Office of Structured Disclosure via email to StructuredData@sec.gov with “XBRL Guide” as the subject.
Source:
Updated EDGAR eXtensible Business Reporting Language (XBRL) Guide Available (sec.gov)
EDGAR XBRL Guide
