Has anyone figured out exactly how the 10-Q exhibit list should look after adopting iXBRL?
Previously, my company was advised to change the description of exhibit 101.INS to the below:
However, our outside counsel has now advised us that we should include the word "inline" before the "XBRL" in each of these exhibits. They are citing §229.601(b)(101):
"Instruction 1 to paragraphs (b)(101)(i) and (ii): When an Interactive Data File is submitted as provided by §232.405(a)(3)(i) of this chapter, the exhibit index must include the word "Inline" within the title description for any eXtensible Business Reporting Language (XBRL)-related exhibit."
Is anyone else interpreting it this way?
Also, has there been a clear instruction on when or if exhibit 104 is required for the cover tags?