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XBRL Final Mandate for Operating Companies - Plain English Summary

Dated: February 2009

Author(s): Robert Blake

Our “Plain English” summary of the SEC's XBRL Final Mandate for Operating Companies highlights key points that will help you quickly understand the impact of the mandate on your company's XBRL requirements.

Questions that will be answered in this Plain English Summary include:

  • Which companies are covered by the final rule and when must they comply?
  • When does my first filing occur if my fiscal year-end is June 30th or December 31st?
  • What documents are impacted by the XBRL mandate?

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XBRL Final Mandate Proposal image