SEC Adopts Revisions to the EDGAR Filer Manual and Related Rules
SEC is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual and related rules. The revisions to the Filer Manual reflect changes within EDGAR Filer Manual, Volume I: “General Information,” (Version 33) and EDGAR Filer Manual, Volume II: “EDGAR Filing,” (Version 51). The incorporation, by reference of the EDGAR Filer Manual, is approved by the Director of the Federal Register as of July 01, 2019. The effective date for the updated Filer Manuals and the related rule and form amendments is July 01, 2019.
The Filer Manual describes the technical formatting requirements for the preparation and submission of electronic filings through the EDGAR system. It also describes the requirements for filing using EDGARLink Online and the EDGAR Online Forms website. The updated Filer Manual is incorporated by reference into the Code of Federal Regulations. The EDGAR System was updated in Release 19.2 (on June 10, 2019) and the corresponding amendments to the Filer Manual are being made to reflect the changes. The EDGAR Release 19.2 introduced changes to the EDGAR Filer Management Interface that provide a more modernized interface for completing an application for EDGAR access using the Form ID. Volume I of the Filer Manual is being revised to provide filers with instructions to use the more modernized interface to complete and submit Form ID.
EDGAR has been updated to provide filers with the ability to include cover page tags within any Inline XBRL document. EDGAR validation has been enhanced to help filers identify any required tags that are missing or incomplete. In addition, EDGAR has been updated to permit HTML documents that are included in online submissions to include references to modules and segments constructed in either ASCII or HTML format. EDGAR Release 19.2 made changes to how Schedule C of submission form type MA/A and MA-A presents a “Summary of Schedule C Changes” button to display only newly added, edited, or deleted entries. Explanations of the changes are being added to Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”
In EDGAR Release 19.2, the EDGAR system was updated to support the 2019 IFRS Taxonomy. Also, EDGAR no longer supports the superseded 2017 US-GAAP, 2017EXCH and 2016 CURRENCY Taxonomies. Volume III has been removed and Section 301 of Regulation S-T has been amended by removing the fourth sentence “Additional provisions applicable to Form N-SAR filers are set forth in the EDGAR Filer Manual, Volume III: “N-SAR Supplement,” Version 6. In addition, the EDGAR Filer Manual is being updated to inform filers that EDGAR will no longer accept submissions of Form N-SAR and related subtypes.
Related Link: Federal Register Notice
Effective Date: July 01, 2019
Keywords: Americas, US, Banking, Securities, Accounting, XBRL, Taxonomy, EDGAR 19.2, Reporting, 2019 IFRS Taxonomy, US GAAP, SEC
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