On March 1, 2017, the Commission voted to adopt a rule and form amendments which require issuers to hyperlink all exhibits referenced in the exhibits lists of their registration statements and periodic reports to the corresponding documents. This includes all exhibits that are incorporated by reference. The objective is to make it easier for investors to locate and view...

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...

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