Answered Essay: Which one is correct for the SEC filing requirements? Large accelerated filer, defined as a firm who has a

Which one is correct for the SEC filing requirements? Large accelerated filer, defined as a firm who has a public float of $700 million, should file form 10-K within 40 days from the fiscal year end. The Division of Corporation Finance reviews 10-Q and 10-K when they are received. The staff may request additional information to company after the review, and the company should respond to each comment in a letter. Since June, 2009, all public companies were required to use XBRL when they file 10-Q and 10-K. XBRL is a business reporting language which makes 10-L and 10-Q be more readable and accessable. XBRL taxonomy is revised and published by XBRL US.

Expert Answer

 

Ans: Since June, 2009, all public companies were required to use XBRL when they file 10-Q and 10-K.

Reason:

From June 15,2009 : The SEC has adopted amendments which requires that every company should provide there Financial Statements in Interactive data format using XBRL by submitting them to SEC and hosting the same on the company’s website.

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