The SEC released EDGAR 24.1 on Monday, March 18, 2024. This EDGAR version contains changes to the EDGAR Filer Manual, as well as the addition of Form 17AD-27 and the updated 2024 XBRL taxonomies.
Specifically, this version introduces:
- Changes to the EDGAR Filer Manual, including revisions to Chapter 6, “Interactive Data”. This chapter no longer contains the technical and instructional details of XBRL formatting and validation. Instead, filers will be able to read this information in a new EDGAR XBRL Guide on SEC.gov.
- Additional revisions to the EDGAR Filer Manual include removing references to submission types F-SR and F-SR/A, Exhibit 26 of Form 10-K and 10-Q, and the SHR taxonomy. Further, the SHR taxonomy has been removed from EDGAR.
- Addition of forms SC 13D, SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, and SCHEDULE 13G/A to the EDGAR Filer Manual as submission types that will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. ET and will be disseminated until 10:00 p.m. ET.
- EDGAR will now accept submission form types 11-K, 11-KT, 11-K/A, and 11-KT/A in Inline XBRL format.
- Submission form types 17AD-27 and 17AD-27/A will now be accepted in an Inline XBRL format that includes the data elements described in Rule 17Ad-27(b)(1) through (5).
- The following XBRL taxonomies will now be accepted:
- US-GAAP, SRT (published by FASB)
- CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, FFD, FND, NAICS, OEF, RXP, SIC, SNJ, SRO, STPR, VIP (published by SEC)
- EDGAR will accept validations based on FASB’s 2024 XBRL US Data Quality Committee Rules Taxonomy (DQCRT).
These changes will be included in the 5.22a release of the GoFiler Suite.
Source:
EDGAR Release 24.1 (sec.gov)
