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federal_register: 2018-14365

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-14365 Inline XBRL Filing of Tagged Data Rule We are adopting amendments to require the use of the Inline eXtensible Business Reporting Language ("XBRL") format for the submission of operating company financial statement information and fund risk/return summary information. We also are adopting the elimination of the 15 business day XBRL filing period for fund risk/ return summaries. The amendments are intended to improve the data's usefulness, timeliness, and quality, benefiting investors, other market participants, and other data users and to decrease, over time, the cost of preparing the data for submission to the Commission. The amendments will also eliminate the requirement for operating companies and funds to post "Interactive Data Files" (i.e., machine-readable computer code that presents information in XBRL format) on their websites and terminate the Commission's voluntary program for the submission of financial statement information interactive data that is currently available only to investment companies and certain other entities. 2018-08-16 2018 8 https://www.federalregister.gov/documents/2018/08/16/2018-14365/inline-xbrl-filing-of-tagged-data https://www.govinfo.gov/content/pkg/FR-2018-08-16/pdf/2018-14365.pdf Securities and Exchange Commission 466 We are adopting amendments to require the use of the Inline eXtensible Business Reporting Language ("XBRL") format for the submission of operating company financial statement information and fund risk/return summary information. We also are adopting... 3235-AL59

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