On September 23rd, the SEC’s staff of the Division of Economic and Risk Analysis (DERA) issued some information concerning Form 8-K and the Document Period End Date. DERA observed that some filers have designated the filing date of Form 8-K in XBRL and Inline XBRL submissions as the Document Period End Date. Other filers, however, have used the filing date from a previously submitted Form 8-K or a date that is unrelated to the reported event.
The Document Period End Date for Form 8-K in XBRL or Inline XBRL submissions should reflect the date of the report (i.e., the date of the earliest event reported) as disclosed on the cover page of the Form 8-K as follows:
| Form/Submission |
Field |
Date |
| Form 8-K (cover page) |
Date of Report (Date of Earliest Event Reported) |
September 30, 2020 |
| Form 8-K XBRL or Inline XBRL |
Document Period End Date |
September 30, 2020 |
DERA advises filers to see the second table in Section 6.5.20 of the EDGAR Filer Manual, Volume II.
Sources:
Form 8-K Document Period End Date (sec.gov)
Current EDGAR Filer Manual (Volumes I - II) (sec.gov)
