News & Analysis as of

Form 10-Q EDGAR XBRL Filing Requirements

Husch Blackwell LLP

Looking Ahead to the 10-K and Proxy Season: New Requirements and Considerations for the 2025 Reporting Season

Husch Blackwell LLP on

As we approach 2025, we want to remind registrants about several new rules that will impact disclosure for the 2024 Form 10-K and 2025 proxy season, note the 2025 deadlines for filings with the Securities and Exchange...more

Eversheds Sutherland (US) LLP

XBRL reporting rules for BDCs come into effect as SEC adopts new electronic filing requirements

On August 1, 2022, the SEC’s structured data reporting rules governing business development companies will become effective. These rules, which were originally adopted in April 2020, require BDCs to tag certain submissions...more

Kramer Levin Naftalis & Frankel LLP

SEC Division of Corporate Finances Issues 9 Compliance and Disclosure Interpretations Regarding Inline XBRL Requirements

In March 2019, final rules amending Regulation S-K and related rules and forms were adopted. Included in these rules were requirements that registrants use Inline XBRL, a machine-readable computer code, to tag certain...more

Dorsey & Whitney LLP

Inline XBRL for Foreign Private Issuers – New SEC Guidance

Dorsey & Whitney LLP on

Last week, the SEC published guidance regarding Inline XBRL. The SEC adopted rules for Inline XBRL in June 2018. For those of you whose first question is “what is Inline XBRL?”, Inline XBRL allows the XBRL data to be embedded...more

Bass, Berry & Sims PLC

Answer to Question About 10-Q Exhibit 104 for Large Accelerated Filers

As some clients are continuing to finalize their 10-Qs, we are answering a frequently asked question about the new Exhibit 104 requirement in Form 10-Qs for large accelerated filers in light of recent questions on this topic....more

Bracewell LLP

Complying with the SEC's New Requirements for InLine XBRL Tagging of Cover Page Information: Clarification Regarding Exhibit 104

Bracewell LLP on

In March 2019, the Securities and Exchange Commission adopted final rules amending Regulation S-K and related rules and forms to modernize and simplify disclosure requirements for registrants. These amendments follow from the...more

McDermott Will & Emery

Capital Markets & Public Companies Quarterly: SEC Modernization and Simplification Amendments, Guidance Regarding Board Diversity...

McDermott Will & Emery on

Although the SEC was closed during the first few weeks of the year, they came back strong to close out the quarter with a flurry of final and proposed rulemakings. Over the first quarter of 2019, the SEC adopted additional...more

McDermott Will & Emery

SEC Adopts Modernization and Simplification of Regulation S-K

McDermott Will & Emery on

On March 20, 2019, the SEC adopted amendments to existing rules that, among other provisions, permit the omission of certain confidential information from material contracts without separately requesting confidential...more

Kilpatrick

Time to Update Your Form 10-Q and Form 10-K Cover Pages Again

Kilpatrick on

On June 28, 2018, the SEC issued a final rule regarding eXtensible Business Reporting Language (XBRL) requirements. Beginning on September 17, 2018, the final rule, among other things, eliminated the requirements for...more

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