SEC Reg S-X Proposal Includes XBRL Requirement for Disclosures by Entities Other than Registrant
On September 25, as part of the SEC’s Disclosure Effectiveness Initiative, a broad-based staff review of the disclosure requirements and the presentation and delivery of the disclosures, the SEC published a Request for Comment on Regulation S-X which a proposal that disclosures about entities other than a registrant be made in XBRL format.






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