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SEC i-XBRL mandate for Form 11K

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5 commenti

  • Isaac Oard

    Hi, this is not yet available from FASB and we don’t anticipate them being available this year, but we’re monitoring that on our end and will let the know any updates.

    Thanks!

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  • Kathy Phi

    Hello! With the finalized SEC rule here (https://www.sec.gov/rules/2024/03/33-11277#33-11277) stating that EDGAR will be updated to allow filers to file submission form types 11-K, 11-KT, 11-K/A, and 11-KT/A in Inline XBRL format, do there happen to be any updates on the XBRL tagging requirement for the Form 11-K? Or does that not impact the 3 year transition period where the requirement would be effective July 2025?

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  • Isabel Messore
    The iXBRL requirement remains as part of the three year transition for 11-K filings and will begin for filings on or after July 11, 2025. We will have a community announcement soon with more detail as the US GAAP Employee Benefit Plan (EBP) taxonomy will be released into the platform in the coming weeks!
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  • Liuba Miranosava

    Hi Isabel Messore, have there been any announcements with more detail regarding tagging of the 11-K and the EBP taxonomy?

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  • Isabel Messore

    Liuba Miranosava,

    Mandate has been approved years back by the SEC, and the EBP (Employee Benefit Plan) taxonomy was approved by the SEC for use earlier this year at the same time as the 2024 US-GAAP taxonomy and announced/discussed in following blog. Ultimately this rule is not effective until after July 11, 2025, so for most customers which are a 12/31 year end, that means required to comply with their 12/31/2025 report which files before June 30 of 2026. Services already exist to purchase for a PSM to perform the upgrade on the 11-K if desired - otherwise more will be shared as the mandate becomes closer to the effective date. Here are some external links/resources from the SEC:

     

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