{"id":1565,"date":"2019-09-06T08:21:46","date_gmt":"2019-09-06T12:21:46","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1565"},"modified":"2019-09-06T08:21:46","modified_gmt":"2019-09-06T12:21:46","slug":"details-details-details-in-inline-xbrl","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/details-details-details-in-inline-xbrl\/","title":{"rendered":"Details, Details, Details in Inline XBRL"},"content":{"rendered":"<p>As you have likely heard, in the wake of the SEC\u2019s inline XBRL requirements becoming effective for large accelerated filers for periods after June 15, 2019, on August 20, 2019 the SEC issued <a href=\"https:\/\/www.sec.gov\/corpfin\/interactive-data-cdi\">several C&amp;DI\u2019s<\/a>\u00a0to help implement the new requirements.\u00a0There was, interestingly, no formal announcement from the SEC about the new C&amp;DI\u2019s in the \u201cWhat\u2019s New\u201d section of the SEC\u2019s webpage.\u00a0 Gary Brown, who co-teaches our \u201cSEC Reporting and Practice Skills Workshop for Lawyers\u201d program, and his colleagues at Nelson Mullins have put together a <a href=\"https:\/\/www.nelsonmullins.com\/idea_exchange\/alerts\/securities_alert\/all\/sec-provides-interpretive-guidance-on-inline-xbrl\">very helpful discussion of the C&amp;DI\u2019s<\/a>, exploring the new requirements and their impact on tagging the cover pages of Forms 8-K, 10-K and 10-Q along with related questions about exhibits and other areas.<\/p>\n<p>As a reminder, the phase-in for the requirement to use inline XBRL is:<\/p>\n<p><a href=\"https:\/\/seciblog.pli.edu\/wp-content\/uploads\/IXBRL-Transition.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1491\" src=\"https:\/\/seciblog.pli.edu\/wp-content\/uploads\/IXBRL-Transition-1024x373.png\" alt=\"IXBRL Transition\" width=\"604\" height=\"220\" \/><\/a><\/p>\n<p>As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As you have likely heard, in the wake of the SEC\u2019s inline XBRL requirements becoming effective for large accelerated filers for periods after June 15, 2019, on August 20, 2019 the SEC issued several C&amp;DI\u2019s\u00a0to help implement the new requirements.\u00a0There was, interestingly, no formal announcement from the SEC about the new C&amp;DI\u2019s in the \u201cWhat\u2019s &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/details-details-details-in-inline-xbrl\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Details, Details, Details in Inline XBRL<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[14,242],"tags":[],"coauthors":[154],"class_list":["post-1565","post","type-post","status-publish","format-standard","hentry","category-10-k10-q-tips","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1565"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1565\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1565"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}