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Is XBRL required for restated annual financial statements included as an exhibit to an 8K filing?

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  • Alex Pabellon
    This sounds like a compliance question to me. And I would welcome views expressing the contrary, but my view is that you should consult the Edgar filing manual and your company's internal and external counsel for compliance questions. This is a user forum. I would rely on forum discussions for application-level questions, not compliance matters. That's my advice. Here's a link to edgar the filing manual https://www.sec.gov/info/edgar/edmanuals.htm and a link to the full text search of filings for forms 10K-a which may contain restated information for other filers. Good luck! https://searchwww.sec.gov/EDGARFSClient/jsp/EDGAR_MainAccess.jsp?search_text=10-k/a&sort=Date&am...
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  • Mike
    Hi Ashley,

    Thanks for the question! With limited information available, it is difficult to answer with 100% certainty here. However, as a general rule, if the information being restated has previously been filed with XBRL tagging applied, it will also need to have XBRL applied in any subsequent submissions. That being said I also agree with Alex that it's a safe bet to discuss with your own counsel.

    I hope that was of some help. Let me know if you have any further questions for me or need anything else. And I hope your filing goes well too. Thanks again and have a super day!
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