In March 2019, the SEC adopted final amendments to its rules which expand the XBRL tagging requirement to Form 8-K filings. And it’s not just for selected Form 8-K filings; it’s for all of them.
Form 8-K is the interim report that companies must file with the SEC to announce major events that shareholders should know about. Previously the Form 8-K did not have any XBRL structured data tagging required (with the exception of when a Form 8-K included restated financials that were originally filed with XBRL), but it will soon require the inclusion of computer-searchable XBRL tags. Regulators, registrants and investors will need to be aware of the changes to take advantage of, and comply with, the new requirement.