SEC Issues Final Rule
SEC Issues Final Rule on XBRL Voluntary Reporting Program
On Feb. 3, 2005, the SEC published a final rule on an XBRL Voluntary Reporting program, in which registrants may voluntarily furnish XBRL data in an exhibit to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. This program begins with the 2004 calendar year-end reporting season. The Final Rule is available here and a related press release is available here.
In addition to the Final Rule on XBRL cited above, the SEC also issued a companion final rule authorizing adoption of updated Edgar Filing Manual. The updated Edgar Filing Manual was posted to SEC website on Feb. 7.