What must be filed in Inline XBRL? Operating Companiesĭomestic filers must file cover page and financial statement information (including footnotes, schedules, and, in annual reports, auditor information) in Form 10-Q, Form 10-K, and certain non-IPO registration statements in Inline XBRL.

The short video below describes some of the features and capabilities of the open source Inline XBRL Viewer.Ī transcript of the video is provided. (Recent standard internet browsers are ones that fully support HTML 5 and JavaScript, such as Chrome 90 and later, Firefox 88 and later, Safari IOS 14 and later, Microsoft Edge 90, and Internet Explorer 11.)

Anyone using a recent standard internet browser can view an Inline XBRL filing on EDGAR. Viewing Inline XBRL filings does not require any specialized software, because the Commission has incorporated an Inline XBRL Viewer into the Commission’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. For example, users can click on individual tagged data points in the filing to find more information about the data, such as citations and hyperlinks to the relevant accounting guidance, narrative definitions for the values, and reporting period information associated with each value. Inline XBRL is a structured data language that allows filers to prepare a single document that is both human-readable and machine-readable, so that filers need only prepare one Inline XBRL document rather than generate an HTML document of their financial statement information or risk/return summary information and then tag a copy of the data to create a separate XBRL exhibit.įor data users, Inline XBRL provides an easier way to view, access, and explore the contextual information of the underlying data. On June 28, 2018, the Commission adopted amendments requiring the use, on a phased in basis, of Inline XBRL for operating company financial statement information and fund risk/return summary information.

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