SEC Confirms IFRS Filers Will Not be Required to Provide Interactive Data Until SEC Specifies Taxonomy
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The U.S. SEC has issued a no-action letter confirming that non-U.S. issuers that file financial statements in IFRS as issued by the IASB will not be required to provide financial statements in interactive data format (often referred to as “XBRL”) until the SEC provides certain information needed for this purpose.