SEC Rulemaking & Updates

Public companies began complying with the rule, Interactive Data to Improve Financial Reporting, in 2009. Mutual funds were the first investment management companies with an interactive data rule requiring them to report in structured data format in 2009. Over time other fund types were also required to report in XBRL, including closed-end funds, variable annuities and insurance companies, as well as business develoment companies.

Access the latest rules in proposed and final form, and view the SEC agenda of rules published under the Regulatory Flexibility Act, on the SEC Rulemaking Activity page.

From the News from the SEC's Office of Structured Disclosure

• FASB Issues Proposed Taxonomy Implementation Guide for Disaggregation of Income Statement Expenses - July 28, 2025
• Updated Special Purpose Acquisition Company (SPAC) Taxonomy - July 22, 2025
• Public Float Tagging Errors - July 21, 2025
• Form N-MFP Data Sets - July 14, 2025
• 2025 New Derivatives Securities Product (NDSP) Schema and Report Renderer - June 30, 2025

From the Federal Register

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