SEC Seal Home | Jobs | Fast Answers | Site Map | Search
U.S. Securities and Exchange Commission

Stay up-to-date with information concerning the XBRL interactive data reporting standard at the SEC. We have created this portal as the single stop to find information provided by the SEC about XBRL, in order to facilitate successful compliance with the interactive data rules. 

Please check back periodically, as we will be updating the site from time to time in order to improve the availability of information to filers.  Or, sign up for email alerts (select check box N: Information about XBRL, under "Industry Guidance and Information") to stay informed about the latest happenings in interactive data and XBRL.

Contact Us

Call us:

Write to us:
Office of Interactive Disclosure
Mail Stop 6561 D
100 F Street, N.E.
Washington, DC 20549

Online Form for Questions

E-mail us:

EDGAR Technical Support:
(202) 551-8900 (option 3).

Welcome to the Securities and Exchange Commission's portal for information about eXtensible Business Reporting Language, or XBRL—part of the family of interactive data reporting standards required by the SEC. This page provides links from the SEC website to sources of information about XBRL technology, as well as creating and submitting XBRL-tagged interactive data files in compliance with Commission rules.

Rules and Regulations
Interactive Data Rules for Operating Companies (.pdf)
January 30, 2009 rule release requiring companies to provide financial information in interactive data format.
Interactive Data Rules for Mutual Funds (.pdf)
Read the February 11, 2009 rule release requiring mutual funds to provide risk/return summary information in interactive data format.
Interactive Data Rules for NRSROs (.pdf)
On August 27, 2014, the SEC issued a rule release amending its rules relating to the disclosure of credit rating histories of nationally recognized statistical rating organizations (NRSROs) in interactive data format. The amended disclosure requirements are set forth in paragraph (b) of Rule 17g-7.
Voluntary Filer Program
The Voluntary Program is only open to investment companies and Article 6 companies under Regulation S-X.

Filings and Filing Data
Financial Statement Data Sets
Selected financial statement data extracted XBRL documents and presented in flat text files.
RSS Feeds of Submitted Interactive Data Filings
RSS feed files for EDGAR XBRL and interactive data submissions.
Interactive Data Viewer
Enables users to view interactive data filings.
Search EDGAR
Search information collected by the SEC.

About the SEC’s Office of Interactive Disclosure
OID’s mission statement and purpose, as well as links to past press releases, speeches, roundtables, and podcasts about interactive data.
What is Interactive Data?
A brief synopsis of interactive data.
XBRL Glossary of Terms
Definitions of terms frequently used in the XBRL language.
Background on XBRL at the SEC
A brief history of the interactive data initiatives at the SEC.
Interpretive Guidance
Office of Interactive Data Interpretations and FAQs
Staff answers to frequently asked questions.
Staff Observations from Interactive Data Submissions
Read the Office of Interactive Data staff's evaluation of interactive data submissions.
Division of Corporation Finance Interpretations
Read the Division of Corporation Finance's staff interpretations of the interactive data rules for operating companies.
Division of Corporation Finance Sample Letter
Read the Division of Corporation Finance's "Dear CFO" letter regarding the requirements to include calculation relationships.
Risk/Return Summary Filing Information
Read the staff guidance on best practices for preparing and rendering Risk/Return Summary XBRL filings.
Interactive Data Presentations
Watch webcasts and read related material from public seminars on interactive data reporting requirements.
Small Business Filing Information
Read the compliance guide summarizing and explaining the interactive data rules adopted by the SEC.

EDGAR Filer Manual
Illustrates each step of the filing process to submit an electronic submission.  Chapters 5 and 6 of Volume II particularly pertain to XBRL.
Information for EDGAR Filers
General information, guidance for filers and FAQs, EDGAR Filer Manual drafts, and technical specifications.
Listing of XBRL schemas and linkbases of standard taxonomies that are supported by EDGAR.
new materialDraft Taxonomies
Information for viewing and providing comments on proposed taxonomies that are available for public comment.
EDGAR Filer Login
Login site to submit official filings, and to submit interactive data test files to check for validation errors prior to using the Previewer.
The Previewer provides the capability for filers to test how an interactive data submission will appear prior to submitting the official filing.
Validation Errors and Warnings
View the full listing of potential errors and warnings from the EDGAR validation process of interactive data, including references to the EDGAR Filer Manual.
Interactive Data Test Suite
A test suite to assist developers of software that must validate interactive data prior to its submission to EDGAR.