On November 20, 2023, the staff of the U.S. Securities and Exchange Commission (“SEC”) issued two new compliance and disclosure interpretations (“C&DIs”) on filing fees and XBRL exhibits. These C&DI’s ...

Effective July 31, 2024, large accelerated filers must submit fee data in Inline XBRL format in registration statements, fee bearing proxies and tenders offers, with all other filers phased in ...

The article discusses the origins and development of eXensible Business Reporting Language (XBRL), its impact on financial reporting, and the role of companies like Workiva in improving XBRL quality.

Microsoft has submitted data to the U.S. Securities and Exchange Commission (SEC) using a newly released taxonomy for a financial reporting language designed to make it easier to compare companies’ ...