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Heads Up: SEC Publishes Final Rule Mandating Use of “Interactive Data”

Volume 16, Issue 9

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The attached issue of Heads Up discusses the SEC’s recently published final rule that requires most registrants to provide eXtensible Business Reporting Language(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.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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