On August 20, 2019, the Staff of the SEC’s Division of
Corporation Finance published
nine new Compliance and Disclosure Interpretations on the use of
Inline XBRL. These new C&DIs provide guidance regarding
compliance with the SEC’s recently adopted Inline XBRL
requirements, particularly with respect to the phase-in of the new
requirements, the “tagging” of data on the cover page
of a filing, the identification of Interactive Data Files in the
exhibit index of a subject filing, and the application of the new
requirements to situations not addressed directly in the initial
adoption of those requirements.
The New Inline XBRL Requirements
Inline XBRL is a format that allows registrants making filings
with the SEC to embed XBRL data directly into an HTML-based
document. Under the Inline XBRL requirements adopted by the SEC in
2018, operating companies must use Inline XBRL for financial
statement information, as well as certain information on the cover
page of a filing.1
