The US SEC has now officially posted the 2009 XBRL US GAAP Taxonomy for use by preparers. An up-to-date listing of al the available XBRL schemas and linkbases of standard taxonomies that are supported by EDGAR can be found at http://www.sec.gov/info/edgar/edgartaxonomies.shtml . The choice of standard taxonomies is affected by whether or not the company is submitting interactive data under the Voluntary Filer Program (VFP) and whether or not the entity is a corporate filer.
A Voluntary Filing Program (VFP) was started by the Commission in 2005 allowing corporate filers and investment companies to voluntarily submit XBRL-Related Documents as Exhibit 100.
In 2009, the Commission adopted rules requiring these entities to submit Interactive Data as Exhibit 101 on a phased-in or time-delayed basis for certain EDGAR form types. Corporate Filers Rule Release No. 33-9002, "Interactive Data to Improve Financial Reporting," details Interactive Data submission requirements and phase-in schedules for certain Exchange Act and Securities Act filings, beginning in mid 2009.
Companies covered under this Rule submit Interactive Data as Exhibit 101 (attachment type EX-101) and use the taxonomies applicable , and they may choose to submit their Interactive Data before their scheduled phase-in.
For more information, please visit http://www.sec.gov/info/edgar/edgartaxonomies.shtml
