Some of you may have seen that the SEC recently posted some guidance about the value to be tagged with XBRL and iXBRL in 8-K filings for the tag DocumentPeriodEndDate (aka Period of Report) This guidance clarifies what date should be used.
The value for Document Period End Date for the 8-K in XBRL or Inline XBRL submissions should reflect the date of the report (i.e., the date of the earliest event reported) as disclosed on the cover page of the 8-K.
This came after the SEC noted that “some filers have designated the filing date of Form 8-K in XBRL and Inline XBRL submissions as the Document Period End Date, while other filers have used the filing date from a previously submitted Form 8-K or a date that is unrelated to the reported event.”
There has been additional confusion with the wording "(Date of earliest event reported)". This is simply a phrase to clarify what the Date of Report should be, which is the date of the earliest event reported. The phrase is not an instruction to add a second date and there is no need to have two dates on the cover of an 8-K.
TL;DR - There should only be one date on the 8-K cover page and the value for the Document Period End Date for XBRL or Inline XBRL should be the date of the report, which is the date of the earliest event.
For more information on the Document Period End Date for Form 8-K, see the second table in Section 6.5.20 of the EDGAR Filer Manual, Volume II, at https://www.sec.gov/edgar/filer-information/current-edgar-filer-manual.
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