SEC

From XBRLWiki

Website:

• http://www.sec.gov/rules/final/2009/33-9002.pdf
• http://www.sec.gov/spotlight/xbrl.htm
• http://www.sec.gov/spotlight/xbrl/xbrlwebapp.htm
• http://www.sec.gov/news/press/2006/2006-158.htm
• http://www.sec.gov/news/speech/2006/spch120506cc.htm
• http://www.xbrl.org/philadelphia%20presentations/TUTR03%20UsingGAAPTaxonomyDay3.ppt
• http://www.sec.gov/Archives/edgar/xbrl.html

Securities and Exchange Commission (SEC)

The mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.

The SEC issued their final ruling relating to the use of interactive data (i.e. XBRL) by public companies for reporting to the SEC in January 2009. Per the ruling, public companies are required to report to the SEC using XBRL as a supplemental filing format. Use of XBRL will be phased in over a period of three years.