David M. Lynn and Lawrence R. Bard
The largest SEC reporting issuers will be required to submit interactive (XBRL) data files with their Form 10-Qs for the second quarter ending June 30, 2009. The first group of issuers being phased in to the SEC’s new XBRL requirements are those domestic and foreign large accelerated filers using US GAAP with a public float of greater than $5 billion as of end of second quarter of their most recently completed fiscal year, followed by all remaining SEC filers over the next two years...
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