XBRL Fundamentals: Using the SEC Edgar Filer Manual, Part 1
The Edgar Filing Manual is the SEC's primary guidance document on the requirements surrounding the submission of filings to the EDGAR system. This module will provide an overview of its importance to the SEC’s compliance rule mandating "Interactive Data to Improve Financial Reporting", using XBRL.
During this course, you will:
- Understand the EDGAR system
- Understand what the EDGAR Filer Manual is and how it is organized
- Learn how to read and interpret the rules in the Manual
- Learn how the Manual is updated and other related guidance and resources available
Advanced Preparation: None
This course is part of the XBRL U.S. GAAP Certificate Program
NOTE: Information provided in the Certificate Program teaches application of tagging XBRL financial statements even though content may or may not be based on the most current release of the US GAAP Taxonomy. The Securities and Exchange Commission requires companies to use an approved taxonomy. Filers are responsible for checking the Securities and Exchange Commission's website for the most current release.