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.
News from the SEC's Office of Structured Disclosure
- EDGAR 26.3 Release XBRL Taxonomies Update - September 15, 2026
- Draft 2027 SEC Taxonomies - September 14, 2026
- FASB Technical and Other Conforming Improvements for 2027 SEC Reporting Taxonomy - September 10, 2026
- Common Tagging Errors in Schedule III – Real Estate and Accumulated Depreciation - September 9, 2026
- FASB Issues Proposed Update for Future Version of U.S. GAAP Financial Reporting Taxonomy Related to Proposed ASU on Enhanced Disclosures of Cash Equivalents - September 3, 2026
XBRL in the Federal Register (last 30 days)
- Adoption of Updated EDGAR Filer Manual - October 6, 2026
- Investment Adviser Performance-Based Compensation Modernization - October 6, 2026
- Order Granting Exemptive Relief, Pursuant to Section 36(a)(1) of the Securities Exchange Act of 1934, From Inline XBRL Requirements for Portions of Form CA-1 and Form 1 and for Form X-17A-5 Part III, Form 17-H, and Security-Based Swap Entity's Annual Compliance Report - September 15, 2026
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