On March 11, 2019, the following changes will be made to the EDGAR Filer Manual as part of EDGAR Release 19.1 related to Inline XBRL:
- The list of submissions that allow the primary document to be in iXBRL format is expanded to include submission form types S-1, S-1/A, S-1MEF, S-3, S-3/A, S-3ASR, S-3D, S-3DPOS, S-3MEF, S-4, S-4/A, S-4EF, S-4MEF, S-4 POS, S-11, S-11/A, S-11MEF, F-1, F-1/A, F-1MEF, F-3, F-3/A, F-3ASR, F-3D, F-3DPOS, F-3MEF, F-4, F-4/A, F-4EF, F-4MEF, F-4 POS, F-10, F-10/A, F-10EF, F-10POS, 485APOS, 485BPOS, 485BXT, 497, N-1A, and N-1A/A.
- Tagged content can appear in more than one iXBRL formatted attachment on a single submission.
- EX-100 Voluntary XBRL attachments will no longer be allowed for EDGAR submissions.
- Edits to Section 6.13 of the “EDGAR Filer Manual, Volume II: EDGAR Filing” will relax certain rendering requirements and related validations for mutual fund prospectus risk/return summaries that are formatted with Inline XBRL. Filers will not be required to reproduce the layout, ordering, and formatting of each Filing Summary using custom linkbases and text blocks with “embedded” tables. Validation errors that would otherwise be produced related to the display of numbers in bar charts and other rendering-related requirements will be relaxed. Submissions without Inline XBRL remain unaffected by these simplifications.
See Chapter 5 (Maintenance of Company Data), Chapter 6 (Interactive Data), and Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
Read the release covering all EFM changes.