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Form 8-K Document Period End Date

Sept. 23, 2020

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.

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