On March 20, the SEC finalized the FAST Act Simplification and Modernization of Regulation S-K Rule which includes a requirement for registrants to tag all cover page data in Inline XBRL. The objective of this section of the rule is to “further enhance investors’ use of interactive data to identify, count, sort, compare, and analyze registrants and their disclosures”. This ruling is significant because it is the first time that the cover pages of Form 8-Ks are required to be tagged in XBRL.
Read the rule.
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Climate Disclosure Unpacked: Navigating the Changing Regulatory Landscape with Confidence
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