What filings are included in XBRL? What parts of the filings?

Currently companies must primarily submit interactive filings for their annual and quarterly reports (commonly known as 10-Ks and 10-Qs). Other reports such as proxy statements and ownership statements are exempt.

Within the annual and quarterly reports, all primary financial statements and footnotes to these statements must be included in the interactive filing. Other sections are not included, such as the ‘Management’s Discussion and Analysis.’

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