The SEC published the draft EDGAR Filer Manual which includes the following XBRL-related topics:
- Filers will be able to include cover tags within any Inline XBRL document set for submission forms that permit Inline XBRL. EDGAR will warn filers if any required cover tags are missing, nil, or empty in 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-QT/A, 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, 8-K15D5/A, 20-F, 20-F/A, 40-F, and 40-F/A when these are submitted as Inline XBRL format.
- EDGAR will no longer provide support for the US-GAAP 2017, EXCH 2017, and CURRENCY 2016 taxonomies. EDGAR will also be updated to support the 2019 version of IFRS Taxonomy. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.
The final EFM is expected to be published by June 2019.
Read the release.