Custom Tag Rates in IFRS XBRL Exhibits Submitted in 2017 and U.S. GAAP XBRL Exhibits Submitted in 2011 and 2017

DERA staff recently analyzed IFRS filers’ use of custom tag in their first year of required XBRL submissions and U.S. GAAP filers’ use of custom tags in 2011 and 2017. Please see https://www.sec.gov/structureddata/trends_2018_2 for the analysis.