SEC releases final rule mandating companies report financial statements using XBRL; January 12 AICPA Webcast scheduled.
On Dec. 17, 2008, the Securities and Exchange Commission approved final rules that require companies to submit financial statements in XBRL format with their SEC filings. The AICPA supports the use of XBRL in financial statement reporting and believes that tagged data will provide investors and other users of financial information easier access to more transparent data in company reports.
The new rules will require companies to provide financial information using interactive data beginning with their quarterly June 2009 filings for the largest companies, and within three years for all public companies, according to the SEC. The details of these rules are expected to be published in the Federal Register over the next few weeks. The AICPA is ready to...
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