The SEC will require IFRS filers to use XBRL starting in 2018.
Key Points -
FPIs using IFRS are subject to XBRL starting in 2018:
..XBRL filing is voluntary in 2017, and will be required for filings beginning in 2018.
..The biggest impact will be on Annual Reports on Forms 20-F or 40-F.
..Many Form 6-Ks, even those with IFRS interim financial statements, will not require XBRL.
Please see full publication below for more information.