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ARTICLE · 15 JUNE 2016

SEC Issues Order Re: Voluntary Inline XBRL

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On June 13, 2016, the SEC issued an order allowing companies to voluntarily file structured financial statement data in a format known as Inline XBRL that is embedded in the filed report...

United StatesCorporate/Commercial Law
Joel Greenberg
Joel Greenberg
Sara Adler
Sara Adler
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On June 13, 2016, the SEC issued an order allowing companies to voluntarily file structured financial statement data in a format known as Inline XBRL that is embedded in the filed report, instead of including a tagged version of the financial statement data in a separate "instance" document (described below).

Operating companies are currently required to provide the financial statements that accompany their periodic and current reports in machine-readable format using eXtensible Business Reporting Language (XBRL) as an exhibit to such reports. However, today's technology permits XBRL data to be embedded directly into a report filed in HTML through a format known as Inline XBRL. The SEC believes that Inline XBRL may decrease filing preparation costs, improve the quality of structured data and increase the use of XBRL data by investors and other market participants, and accordingly, will now permit voluntarily use of Inline XBRL in periodic and current reports on a

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