Securities and Exchange Commission (SEC), XBRL Filing Requirements, Financial Reporting

SEC Filing Reminder: Confirm Data Tagging in Your 10-K

BCLP on 2/7/2025

Although not new, eligibility to use Forms S-3 and S-8 and Rule 144 depend on compliance with SEC electronic filing rules. ...more

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

Bass, Berry & Sims PLC on 8/21/2019

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...more

Updated: FAQs About Exhibit 104 (Cover Page Interactive Data File) for Large Accelerated Filers

Bass, Berry & Sims PLC on 8/7/2019

Note: We updated this post (originally posted last week) to add new frequently asked questions about when to reference Exhibit 104 in Form 8-Ks and about the phase-in schedule for all companies....more

Life Sciences and Tech Companies Should Take Note of These New SEC Amendments

Fenwick & West LLP on 8/28/2018

The U.S. Securities and Exchange Commission this month adopted amendments to certain disclosure requirements in an effort to streamline rules and regulations, and to remove requirements that are “redundant, duplicative,...more

SEC Adopts Inline XBRL Rule

Mayer Brown Free Writings + Perspectives on 7/12/2018

The US Securities and Exchange Commission (SEC) has adopted amendments requiring the use of the Inline eXtensible Business Reporting Language (XBRL) format for the submission of operating company financial statement...more

SEC Amends Rules to Require Inline XBRL Reporting

Parker Poe Adams & Bernstein LLP on 7/10/2018

Just before Independence Day, the SEC adopted amendments to its eXtensible Business Reporting Language (XBRL) reporting requirements, which will become effective 30 days after their publication in the Federal Register....more

Capital Markets Alert – Public Market Advocacy Groups Release Guidance

Skadden, Arps, Slate, Meagher & Flom LLP on 5/10/2018

On April 27, 2018, the Securities Industry and Financial Markets Association (SIFMA), the U.S. Chamber of Commerce and Nasdaq, along with certain technology and biotechnology groups, released a policy paper titled “Expanding...more

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