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February 2013 » The Progress of XBRL Conversion
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Jianing Fang, DPS, CPA, CITP
In the beginning of 2009, the SEC issued its final rules requiring all operating companies to file their financial reports using Extensible Business Reporting Language (XBRL). In its report, Interactive Data Rules for Operating Companies, the SEC provided all necessary and related details, such as the varying conversion dates for different groups of filers and the consequence for failure to meet these deadlines.
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