Thursday, September 24. 2020
SEC Releases Observations on Form 8-K Document Period End Date
On September 23rd, the SEC’s staff of the Division of Economic and Risk Analysis (DERA) issued some information concerning Form 8-K and the Document Period End Date. DERA observed that some filers have designated the filing date of Form 8-K in XBRL and Inline XBRL submissions as the Document Period End Date. Other filers, however, have used the filing date from a previously submitted Form 8-K or a date that is unrelated to the reported event.
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Tuesday, September 15. 2020
Changes to EDGAR Redline Tagging
With the release of EDGAR 20.3, changes will be made to the way in which filers can redline revisions in their submissions to the EDGAR system. These changes allow for revisions within Inline XBRL. Existing revision tags have historically been placed loosely around text that has been altered to indicate the revision. In addition, broken character entities, <R> and </R>, could be used in place of tags. Neither of these methods are acceptable for Inline XBRL filings since they both violate that format’s rigid XHTML requirements.
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