The Securities and Exchange Commission is reminding companies in guidance on eXtensible Business Reporting Language to provide calculation relationships and, especially for smaller companies, to reduce use of custom tags. In a separate publication, the SEC comments on custom tags, or extensions, used to express numbers. It also observes that among large filers, there has been a "consistent and gradual decline" in use of custom tags.

Full Story:
Compliance Week

Related Summaries