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A Review of 2010 Detail Footnote Tagging


June 15, 2010, marked the beginning of the second year of the phase-in under the Securities and Exchange Commission‟s (SEC) Final Rule No.33-9002, “Interactive Data to Improve Financial Reporting” (the SEC Rule). The largest accelerated SEC filers have been submitting XBRL documents for over a year. During this period, over 1,400 companies have submitted XBRL Exhibits, including approximately 350 that have tagged the notes to their financial statements on a detailed basis. Over the next year, all remaining public companies will start to submit XBRL exhibits. Meeting and understanding the SEC requirements, and staying up-to-date with current SEC guidance are critical to ensuring high quality submissions.

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