On August 20, 2019, the SEC staff published new interpretations in the form of Compliance and Disclosure Interpretations regarding Inline XBRL, which affirmed the guidance we previously posted about the new exhibit 104 cover page tagging requirements.

The new interpretations are numbered as Questions 101.01 through 101.09 at this link.

See our previous post that provides answers to frequently asked questions about the new Inline XBRL requirements, including cover page tagging.

If you have any questions about Inline XBRL requirements, please feel free to email me directly or, if applicable, contact your primary Bass, Berry & Sims relationship attorney.

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