August 21, 2019

SEC Publishes Interpretations about Inline XBRL and Exhibit 104 (Cover Page Interactive Data File)

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Bass, Berry & Sims PLC

On August 20, 2019, the SEC staff published new interpretations in the form of Compliance and Disclosure Interpretations regarding Inline XBRL, which affirmed the guidance we previously posted about the new exhibit 104 cover page tagging requirements.

The new interpretations are numbered as Questions 101.01 through 101.09 at this link.

See our previous post that provides answers to frequently asked questions about the new Inline XBRL requirements, including cover page tagging.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.