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
- 2025 Updated Special Purpose Acquisition Company (SPAC) Taxonomy in EDGAR - October 15, 2025
- 2025 Order Execution Summary (OES) Data Report - September 29, 2025
- 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
From the Federal Register
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