XBRL US submitted a comment letter in response to the SEC's draft Closed-End Fund (CEF) Taxonomy which has been prepared to support the SEC rule for Securities Offering Reform for Closed-End Investment Companies.
We recommended that the Commission:
- Rely on the XBRL International Data Type Registry in determining data types.
- Consider structuring the DEI Taxonomy, which contains concepts for cover page tagging for various reporting entities, so that issuers can more easily identify the concepts specific to their own disclosures.
- Make the draft taxonomy available in spreadsheet format for ease of viewing, and provide a wide range of example instance documents to aid vendors and issuers when preparing their own filings.
Read the letter: XBRL US Comment on DRAFT CEF Taxonomy_8_29_2020
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