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.
News from the SEC's Office of Structured Disclosure
- FASB Issues Proposed Improvements for the 2027 GAAP Financial Reporting Taxonomy Reference Project - October 22, 2026
- FASB Technical and Other Conforming Improvements for 2027 GAAP Financial Reporting Taxonomy - October 9, 2026
- EDGAR 26.3 Release XBRL Taxonomies Update - September 15, 2026
- Draft 2027 SEC Taxonomies - September 14, 2026
- FASB Technical and Other Conforming Improvements for 2027 SEC Reporting Taxonomy - September 10, 2026
XBRL in the Federal Register (last 30 days)
- Agency Information Collection Activities: Proposed Information Collection; Submission for OMB Review; Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers Subject to the Jurisdiction of the Office of the Comptroller of the Currency - October 23, 2026
- Implementing the Guiding and Establishing National Innovation for U.S. Stablecoins Act for the Issuance of Stablecoins by Entities Subject to the Jurisdiction of the Office of the Comptroller of the Currency - October 23, 2026
- Adoption of Updated EDGAR Filer Manual - October 6, 2026
- Investment Adviser Performance-Based Compensation Modernization - October 6, 2026
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