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6/30 FYE Filers Have Only 9 Months Versus a Year to Prepare for DFN

 
Companies with fiscal year ends between June 15th and September 14th (or “6/30 Filers”) have only nine months to prepare for detail note tagging, instead of the year long period the SEC affords fiscal year end companies. The SEC has tried to have US-based companies following GAAP start their XBRL mandate efforts on a 10-Q versus a 10-K. Unfortunately they fell short when it comes to 6/30 Filers starting their detail / Year 2 tagging. [More]

Registration Statements in XBRL: Trick or Treat?

 
Now that essentially all SEC registrants are creating XBRL documents for their K’s and Q’s, and with business development and IFRS-based companies’ time on the way, attention has shifted to other submissions impacted by the mandate. Registration Statements and 8-K’s are the topic de jour as quite a few companies are diving into understanding whether or not XBRL is required. [More]
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