As part of its ongoing process to monitor registrant compliance with the requirements to report their financial information in their eXtensible Business Reporting Language (XBRL) exhibits, staff in the SEC Division of Economic and Risk Analysis recently assessed the use of custom axis tags in XBRL exhibits that reporting companies submitted with their annual reports on Form 10-K. Read the staff observations of custom axis tags.
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Reporting Modernization Work Group Meeting
XBRL Reporting for Special Purpose Acquisition Companies
