U.S. Securities & Exchange Commission
SEC Seal
Home | Previous Page
U.S. Securities and Exchange Commission

EDGAR Filer Manual (Volumes I - III)

The current version of the EDGAR Filer Manual Volumes I - III can be downloaded from the links below.

EDGAR Filer Manual (Volume I) General Information (Version 17)
Updated: June 2014

Volume I, General Information, covers the EDGAR application process, outlines how to keep company data current and provides a brief introduction to the filing process. Volume I is intended to be a reference for those that need to obtain EDGAR access, those that are new to EDGAR and those that are responsible for keeping company information current.

Volume I was revised to support:

  • EDGAR will be updated to support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI Taxonomy. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.
  • Filings containing the EX-101 XBRL documents will be validated to ensure that:
    • EX-101 exhibits do not contain custom elements with a fractionItemType declaration.
    • EX-101 exhibits with numerical elements do not have a value and decimal attribute combination that would cause non-zero digits to be truncated to zero.
    • EX-101 exhibits with non-numeric elements do not have label roles, such as "negated," "zero," and "positive" that imply they are numeric.
    • EX-101 exhibits do not contain an element declaration for which xbrli:periodType is instant and its base type is non-numeric.
    • EX-101.INS XBRL documents do not contain contexts that include the xbrli:forever context element.
  • The Public Validation Criteria validation [fs-0509-Start-And-End-Dates-Not-Distinct- Inconsistent-With-Document-Type] has been updated to allow individual context durations in EX-101.INS documents that are equal to or greater than 24 hours.
  • The ABS Asset Class value "Corporate Debt" for ABS-15G and ABS-15G/A submission form types will be changed to "Debt Securities." This change will not impact previous ABS-15G and ABS-15G/A submissions where filers selected "Corporate Debt" as the ABS Asset Class value.
  • Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will now be disseminated at the discretion of the SEC.
  • The Frequently Asked Questions (FAQ) screens of the EDGAR Filing Website and the EDGAR Filer Management Website have been updated to include a new "EDGAR Quick Reference Guides" hyperlink. On clicking this hyperlink, filers are presented with a list of hyperlinks to the Quick Reference Guides in the lower pane of the window.
  • Download the EDGAR Filer Manual (Volume I) General Information (Version 17)

EDGAR Filer Manual (Volume II) EDGAR Filing (Version 27)
Updated: June 2014

EDGAR Filer Manual (Volume II), EDGAR Filing, focuses entirely on the filing process. It illustrates each step of the process to submit an electronic submission and helps filers understand the tools provided by the SEC for constructing and transmitting those submissions. This volume is intended to be a reference for those that are responsible for submitting filings to the SEC via the EDGAR system.

Volume II was revised to support:

  • EDGAR will be updated to support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI Taxonomy. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.
  • Filings containing the EX-101 XBRL documents will be validated to ensure that:
    • EX-101 exhibits do not contain custom elements with a fractionItemType declaration.
    • EX-101 exhibits with numerical elements do not have a value and decimal attribute combination that would cause non-zero digits to be truncated to zero.
    • EX-101 exhibits with non-numeric elements do not have label roles, such as "negated," "zero," and "positive" that imply they are numeric.
    • EX-101 exhibits do not contain an element declaration for which xbrli:periodType is instant and its base type is non-numeric.
    • EX-101.INS XBRL documents do not contain contexts that include the xbrli:forever context element.
  • The Public Validation Criteria validation [fs-0509-Start-And-End-Dates-Not-Distinct-Inconsistent-With-Document-Type] has been updated to allow individual context durations in EX-101.INS documents that are equal to or greater than 24 hours.
  • The ABS Asset Class value "Corporate Debt" for ABS-15G and ABS-15G/A submission form types will be changed to "Debt Securities." This change will not impact previous ABS-15G and ABS-15G/A submissions where filers selected "Corporate Debt" as the ABS Asset Class value.
  • Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will now be disseminated at the discretion of the SEC.
  • The Frequently Asked Questions (FAQ) screens of the EDGAR Filing Website and the EDGAR Filer Management Website have been updated to include a new "EDGAR Quick Reference Guides" hyperlink. On clicking this hyperlink, filers are presented with a list of hyperlinks to the Quick Reference Guides in the lower pane of the window.

EDGAR Filer Manual (Volume III) N-SAR Supplement (Version 3)
Effective Date: June 2014

EDGAR Filer Manual (Volume III), N-SAR Supplement, is the guide for preparing the electronic submission of Form N-SAR.

Volume III was revised to support:

  • Section 2.1 of the "EDGAR Filer Manual, Volume III: N-SAR Supplement" has been revised to update the following N-SAR system requirements. (Note: The procedure for filing Form N-SAR, the Semi-Annual Report for Registered Investment Companies has not changed.)
    • The N-SAR PC application (Version 6.1.a) is supported by 16-bit and 32-bit Windows-based Operating Systems.
    • The references to modem and the Netscape browser have been deleted. The Internet browsers recommended for transmitting N-SAR submissions include Internet Explorer 7.0 through 8.0, and Firefox 17.0 or later.

 

 

http://www.sec.gov/info/edgar/edmanuals.htm


Modified: 06/16/2014