April 2011,
Most of you got the 10K’s done for fye 12/31. Lots of you gave us your files only a day or two ahead of the deadline. When XBRL kicks in, we will need your files a week in advance.
For those of you who have already contacted us about XBRL, we’ll be updating your mapping with the 12/31 financial information and getting that out to you hopefully all by the end of April. For those of you who haven’t – please do so NOW!! We will not map you unless we have your approval to start and your prepayment.
Per the XBRL rules, SEC registrants[third wave] need to file XBRL exhibits with their first QUARTERLY filing which is due on or after 6/15/2011. Block tagging of notes is allowed.
Detail tagging of notes is required with a company’s first FISCAL filing of any document for a period ending on or after 6/15/2012.
Therefore, below is the schedule of block vs. detail tagging for every fiscal year end starting with 9/30/2010 which is the first applicable fiscal year end affected by these rulings.
FYE | 1st Block | Block | Block | Block | 1st Detail |
9/30/2010 | 6/30/2011 Q | 9/30/2011 K | 12/31/2011 Q | 3/31/2012 Q | 6/30/2012 Q |
10/31/2010 | 7/31/2011 Q | 10/31/2011 K | 1/31/2012 Q | 4/30/2012 Q | 7/31/2012 Q |
11/30/2010 | 8/31/2011 Q | 11/30/2011 K | 2/29/2012 Q | 5/31/2012 Q | 8/30/2012 Q |
12/31/2010 | 6/30/2011 Q | 9/30/2011 Q | 12/31/2011 K | 3/31/2012 Q | 6/30/2012 Q |
1/31/2011 | 7/31/2011 Q | 10/31/2011 Q | 1/31/2012 K | 4/30/2012 Q | 7/31/2012 Q |
2/28/2011 | 8/31/2011 Q | 11/30/2011 Q | 2/29/2012 K | 5/31/2012 Q | 8/31/2012 Q |
3/31/2011 | 6/30/2011 Q | 9/30/2011 Q | 12/31/2011 Q | 3/31/2012 K | 6/30/2012 K |
4/30/2011 | 7/30/2011 Q | 10/31/2011 Q | 1/31/2012 Q | 4/30/2012 K | 7/31/2012 Q |
5/31/2011 | 8/31/2011 Q | 11/30/2011 Q | 2/29/2012 Q | 5/31/2012 K | 8/31/2012 Q |
6/30/2011 | 9/30/2011 Q | 12/31/2011 Q | 3/31/2012 Q | 6/30/2012 K | |
7/31/2011 | 10/31/2011 Q | 1/31/2012 Q | 4/30/2012 Q | 7/31/2012 K | |
8/31/2011 | 11/30/2011 Q | 2/29/2012 Q | 5/31/2012 Q | 8/31/2012 K |
Regular due dates apply however, 1st time block or detail are allowed a 30 day extension to file their XBRL exhibits (with an amended filing).
Any filing with a fiscal period ending after 6/15/2012 that contains financials (as defined) must include XBRL exhibits whether that be a 10-Q, 8-K, S-1, etc.
Dates to remember in April:
4/15 – extended 12/31 K due date
4/18 – First night of Passover
4/24 – Easter
There are no SEC holidays in this month
Have a great weekend!
