Below are resources and current topics in SEC reporting for operating companies, funds and other reporting entities.

Data Quality

Errors and inconsistencies in XBRL data have been cited by analysts and investors as an impediment to using the data. The XBRL US Center for Data Quality funds the work of the Data Quality Committee to develop freely available rules that help corporate issuers identify and resolve errors. Public companies are encouraged to use software applications that have been certified to successfully run the most current set of rules. See a list of certified applications.

Education and Tools

To further improve the quality of public company financials, filers and filing agents should get the proper training through XBRL US educational programs, including workshops, the online certificate program and webinars. Become an SEC Filer Member, to gain access to a database of XBRL data for peer analysis, a tool to compare changes in new taxonomy releases, comprehensive validation rules and reduced rates on educational programs. Members can login and use these tools. Public company accountants should also learn about tools and services from XBRL US Members like the samples noted at right.

FAST Act (cover page tagging)

The SEC’s FAST Act Modernization and Simplification of Regulation S-K, requires companies that are subject to Inline XBRL compliance, to tag the cover pages of Forms 10-K, 10-Q, 8-K, 20-F and 40-F using Inline XBRL. The goal of the rule is to further enhance investors’ use of interactive data to identify, count, sort, compare, and analyze registrants and their disclosures. Compliance phases in over a three year period, matching the Inline XBRL compliance dates requirement noted above. Read a Q&A about FAST Act requirements.

Inline XBRL

For Operating Companies: The SEC final rule phases in over three years. Large accelerated filers start with their first fiscal period ending on or after June 15, 2019; accelerated filers start with their first fiscal period ending on or after June 15, 2020; and all other filers (including foreign private issuers) start with their first fiscal period ending on or after June 15, 2021. Regardless of phase, all filers comply beginning with the first 10-Q submitted after the compliance date.

For Funds: Fund compliance also phases in over three years but will start later: large fund groups (net assets of $1 billion or more as of the end of their most recent fiscal year) comply two years after the effective date of the amendments; and all other funds comply three years after the effective date of the amendments. The 15 business day filing period for risk/return summary XBRL data is eliminated. Read a Q&A on the rule and implementation based on informal discussions with the Securities and Exchange Commission.

Find out what Inline XBRL is and how it impacts stakeholders.

The latest tagged as 'Inline XBRL'


Click on titles below or browse additional resources.

The Future is NOW - Point of View posted August 14, 2018

Legislative and Regulatory

XBRL US actively advocates the use of XBRL to the SEC, other government agencies, and Congress, through in-person meetings, comment letters and by providing testimony. Learn more on the Advocacy page.

Current SEC-Accepted Taxonomies

Use the links below to browse approved and supported taxonomies or view the entire collection of XBRL Taxonomies for SEC reporting initially developed in the United States, including superseded versions of US GAAP, Mutual Fund and Credit Rating Agency taxonomies.

XBRL Taxonomy

2019 IFRS Taxonomy

Status: accepted and supported


XBRL Taxonomy

2019 US GAAP Financial and SEC Reporting Taxonomies

Status: accepted and supported


XBRL Taxonomy

2018 IFRS Taxonomy

Status: accepted and supported


XBRL Taxonomy

US Mutual Fund Risk/Return Taxonomy, 2018

Status: accepted and supported


XBRL Taxonomy

2017 IFRS Taxonomy

Status: accepted and supported


XBRL Taxonomy

2018 US GAAP Financial and SEC Reporting Taxonomies

Status: accepted and supported


XBRL Taxonomy

Record of Credit Ratings Taxonomy, 2015

Status: accepted and supported


XBRL Taxonomy

US Mutual Fund Risk/Return Taxonomy, 2012

Status: accepted and supported



Browse all US SEC XBRL Taxonomies || Browse all US XBRL Taxonomies

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