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XBRL Taxonomy Update, June 11, 2019

June 11, 2019

On June 10, 2019, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded in Release 19.2 and now supports the 2019 International Financial Reporting Standards (IFRS) taxonomy. The 2019 IFRS taxonomy reflects the same taxonomy that the International Accounting Standards Board made available on its website on March 27, 2019. 

Additionally, the EDGAR system was upgraded in Release 19.2 to support 2019 Document and Entity Information (DEI) taxonomy as a result of the Commission adopting amendments to modernize and simplify certain disclosure requirements in Regulation S-K.[1] One of the amendments requires the information on the cover pages of Forms 10-K, 10-Q, 8-K, 20-F, and 40-F to be tagged in Inline XBRL in accordance with the EDGAR Filer Manual.

The EDGAR system no longer supports the 2017 U.S. GAAP, 2016 Currencies (Currency), 2014 DEI, and 2017 Exchanges (EXCH) taxonomies. The staff does not anticipate that the removal of the 2017 IFRS taxonomy will occur before September 2019.

The staff encourages companies to use the most recent version of taxonomy releases for their XBRL exhibits to take advantage of the most up-to-date tags related to new accounting standards and other improvements. On March 11, 2019, the EDGAR system was upgraded in Release 19.1 and now supports the 2019 U.S. GAAP, 2019 SEC Reporting, 2019 Currency, and 2019 EXCH taxonomies.

Please see for a complete listing of supported standard taxonomies.


[1]    FAST Act Modernization and Simplification of Regulation S-K, Release No. 33-10618 (Mar.28, 2019)

        [84 FR 12906 (Apr. 3, 2019)].

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