Implementation Guidance for XBRL Reporting

404 Institute | May 01, 2010

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Companies face additional implementation milestones to provide XBRL-tagged financial statements with their SEC filings. For financial statements for periods ending on or after June 15, 2010, the largest publicly held companies must provide detailed tagging for financial statement notes and schedules as an exhibit to their filings. This publication summarizes guidance from a recent SEC staff Webcast that covered detailed tagging phase-in requirements, rules about changes in filing status during the three-year phase-in period, and other implementation issues.

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