SEC Adopts Updated EDGAR Filer Manual (Volumes I, II and III)

by Practical Law Corporate & Securities

Published on 17 Jun 2014 • USA (National/Federal)

The SEC updated Volumes I, II and III of the EDGAR Filer Manual.

On June 16, 2014, the SEC issued a final rule adopting revisions to Volumes I, II and III of the EDGAR Filer Manual. Changes include:

EDGAR has been updated to support the US GAAP 2014 Taxonomy. EDGAR will no longer support the US GAAP 2012 Taxonomy or the US 2011 DEI Taxonomy.
Filings containing Exhibit 101 XBRL documents will be validated to ensure the exhibits do not contain certain elements.
The Public Validation Criteria validation has been updated to allow individual context durations in EX-101.INS documents that are 24 hours or more.
The ABS Asset Class value "Corporate Debt" for ABS-15G and ABS-15G/A submission form types has been changed to "Debt Securities."
Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will be disseminated at the SEC's discretion.
The FAQ screens of the EDGAR Filing Website and the EDGAR Filer Management Website have been updated to include a hyperlink to EDGAR quick reference guides.
Certain N-SAR system requirements have been updated.

The changes will take effect on publication in the Federal Register.

Update: The changes took effect on June 20, 2014 on publication in the Federal Register.

To learn more about filing documents with the SEC, see Practice Note, Filing Documents with the SEC.

SEC Adopts Updated EDGAR Filer Manual (Volumes I, II and III) | Practical Law