Public companies began complying with the rule, Interactive Data to Improve Financial Reporting, in 2009. Mutual funds were the first investment management companies with an interactive data rule requiring them to report in structured data format in 2009. Over time other fund types were also required to report in XBRL, including closed-end funds, variable annuities and insurance companies, as well as business develoment companies.
From the News from the SEC's Office of Structured Disclosure
- Draft 2026 SEC Taxonomies - September 12, 2025
- FASB Issues Proposed Taxonomy Implementation Guide for Disaggregation of Income Statement Expenses - July 28, 2025
- Updated Special Purpose Acquisition Company (SPAC) Taxonomy - July 22, 2025
- Public Float Tagging Errors - July 21, 2025
- Form N-MFP Data Sets - July 14, 2025
From the Federal Register
- Agency Information Collection Activities; Proposed Collection; Comment Request; Extension: Rules 17h-1T and 17h-2T - September 12, 2025
- Extension of Compliance Dates for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report - September 10, 2025
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