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Welcome to the Securities and Exchange Commission's portal for information about eXtensible Business Reporting Language, or XBRLpart of the family of interactive data reporting standards required by the SEC. This page provides links from the SEC website to sources of information about XBRL technology, as well as creating and submitting XBRL-tagged interactive data files in compliance with Commission rules.
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Rules and Regulations |
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Interactive Data Rules for Operating Companies (.pdf) January 30, 2009 rule release requiring companies to provide financial information in interactive data format. |
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Interactive Data Rules for Mutual Funds (.pdf) Read the February 11, 2009 rule release requiring mutual funds to provide risk/return summary information in interactive data format. |
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Interactive Data Rules for NRSROs (.pdf) On February 2, 2009, the SEC issued a rule release requiring nationally recognized statistical rating organizations (NRSROs) to provide ratings information in interactive data format. |
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Voluntary Filer Program The Voluntary Program is only open to investment companies and Article 6 companies under Regulation S-X. |
Background |
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What is Interactive Data? A brief synopsis of interactive data. |
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XBRL Glossary of Terms Definitions of terms frequently used in the XBRL language. |
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Background on XBRL at the SEC A brief history of the interactive data initiatives at the SEC. |
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About the SEC’s Office of Interactive Disclosure OID’s mission statement and purpose, as well as links to past press releases, speeches, roundtables, and podcasts about interactive data. |
View Filings |
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RSS Feeds of Submitted Interactive Data Filings RSS feed files for EDGAR XBRL and interactive data submissions. |
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Voluntary Program Filings An hourly update of the most recent 100 XBRL documents from filers in the voluntary program. |
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Search EDGAR Search information collected by the SEC. |
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Interactive Data Viewer Enables users to view interactive data filings. |
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Interpretive Guidance |
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Office of Interactive Data Interpretations and FAQs Staff answers to frequently asked questions. |
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Staff Observations from Interactive Data Submissions Read the Office of Interactive Data staff's evaluation of interactive data submissions. |
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Division of Corporation Finance Interpretations Read the Division of Corporation Finance's staff interpretations of the interactive data rules for operating companies. |
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Risk/Return Summary Filing Information Read the staff guidance on best practices for preparing and rendering Risk/Return Summary XBRL filings. |
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Interactive Data Presentations Watch webcasts and read related material from public seminars on interactive data reporting requirements. |
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Small Business Filing Information Read the compliance guide summarizing and explaining the interactive data rules adopted by the SEC. |
Technical |
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EDGAR Filer Manual Illustrates each step of the filing process to submit an electronic submission. Chapters 5 and 6 of Volume II particularly pertain to XBRL. |
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Information for EDGAR Filers General information, guidance for filers and FAQs, EDGAR Filer Manual drafts, and technical specifications. |
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Taxonomies Listing of XBRL schemas and linkbases of standard taxonomies that are supported by EDGAR. |
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Draft Taxonomies Information for viewing and providing comments on proposed taxonomies that are available for public comment.
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EDGAR Filer Login Login site to submit official filings, and to submit interactive data test files to check for validation errors prior to using the Previewer. |
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Previewer The Previewer provides the capability for filers to test how an interactive data submission will appear prior to submitting the official filing. |
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Validation Errors and Warnings View the full listing of potential errors and warnings from the EDGAR validation process of interactive data, including references to the EDGAR Filer Manual. |
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Interactive Data Test Suite A test suite to assist developers of software that must validate interactive data prior to its submission to EDGAR. |
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xbrl.sec.gov/
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