Form 8-K Document Period End Date
DERA staff has 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, while other filers have used the filing date from a previously submitted Form 8-K or a date that is unrelated to the reported event.
As illustrated below, 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.
| 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 |
For more information on the Document Period End Date for Form 8-K, see the second table in Section 6.5.20 of the EDGAR Filer Manual, Volume II, at https://www.sec.gov/edgar/filer-information/current-edgar-filer-manual.
Last Reviewed or Updated: Sept. 23, 2020