I've been trying to find the specific legal requirements for xBRL tagging and having difficulty finding anything definitive (i.e. what exact sections of the Form 10-K are required to have xBRL tags). The best I can find is extremely vague:
1. Financial statements,
2. The notes to its financial statements, and
3. Any applicable schedules to the financial statements
This suggests to me that numerous items included in the Form 10-K are required to be tagged in addition to item 8; however, I do not see comparable companies ever tagging item 5, 6, 7, etc. I understand MD&A is not required; however, I do not have authoritative/legal SEC guidance on the remainder of the Form 10-K.
Does anyone have a legal/SEC listing specifying the exact requirements? Any help would be greatly appreciated!