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.

Access the latest rules in proposed and final form, and view the SEC agenda of rules published under the Regulatory Flexibility Act, on the SEC Rulemaking Activity page.

From the News from the SEC's Office of Structured Disclosure

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