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SEC Adopts Final Rules Requiring XBRL
March 31, 2009 Full PDF
The SEC recently adopted final rules requiring public companies to submit financial statement information in an interactive data format based on eXtensible Business Reporting Language ("XBRL"). XBRL involves the electronic "tagging" of financial statement line items and other information in a format that will allow investors and analysts to access and manipulate the data more easily through computer software applications.