On June 28, 2018, the SEC announced they had voted to adopt amendments to eXtensible Business Reporting Language (XBRL) with the implementation of Inline XBRL. Roll out dates begin with Large Accelerated Filers for fiscal periods ending June 15, 2019.

The SEC made the following notice yesterday regarding regulatory relief for those affected by Hurricane Harvey, Hurricane Irma and Hurricane Maria.

When the SEC rolled out the XBRL mandate in 2009, it was expected that foreign private issuers who prepared their financial statements using International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board would begin submitting their financial statements in XBRL format in year three of the phase-in period. However, the SEC had yet to specify...