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XBRL Filing Requirements Corp Fin

Cooley LLP

The Ten Most Common XBRL Errors for Form 10-Ks

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Given that the Staff from the SEC’s Division of Economic and Risk Analysis recently had to post this note about errors for XBRL tags on “public float” amounts, I thought I would list the ten most common XBRL errors made by...more

Cooley LLP

More new CDIs from Corp Fin

Cooley LLP on

On the heels of the release of new proxy-related CDIs on Friday come another set of new CDIs from Corp Fin, released yesterday. The new CDIs, summarized below, relate to Securities Act Rules 456 and 457 (regarding completing...more

Cooley LLP

Corp Fin posts sample comment letter on XBRL

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Corp Fin has posted a sample comment letter to companies about their XBRL disclosures. I don’t pretend to know or understand a thing about XBRL, much less Inline XBRL, so I won’t even try to elaborate but, for your reading...more

White & Case LLP

Key Considerations for the 2020 Annual Reporting Season

White & Case LLP on

This memorandum outlines key considerations from White & Case’s Public Company Advisory Practice for foreign private issuers (“FPIs”) in preparation for the 2020 annual reporting season. It describes our key considerations...more

Cooley LLP

Blog: Corp Fin posts new CDIs on Inline XBRL

Cooley LLP on

Corp Fin has posted some new CDIs on Inline XBRL summarized below: Question 101.01 In the Exhibit Index, Interactive Data Files required under Rule 405 of Reg S-T should be identified as exhibit 101 and any Cover Page...more

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