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Heads Up – SEC's final rule on XBRL disclosures

  • Heads Up Image

08 Feb 2009

A new issue of the Heads Up Newsletter from Deloitte (United States) discusses the SEC's recently published final rule that requires most registrants to provide XBRL-tagged financial reports and schedules (an 'interactive data file') as an exhibit to certain periodic filings, registration statements, and transition reports that contain financial statements.

There is related information on our XBRL Page. The table below summarises the phase-in of requirements for XBRL data.


Phase-In Group

Periods* Ending on or After

Domestic and foreign registrants using U.S. GAAP that have a worldwide public float of more than $5 billion

15 June 2009

All other domestic and foreign large accelerated filers using U.S. GAAP

15 June 2010

All remaining registrants using U.S. GAAP and foreign private issuers using IFRSs as issued by the IASB

15 June 2011

*Generally, an entity's first interactive data submission will be included as an exhibit to a quarterly report on Form 10-Q, or an annual report on Form 20-F or Form 40-F, as applicable.

Click to view the Heads Up newsletter (PDF 92k).

Correction list for hyphenation

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