Understanding Accounting
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SEC interactive-data reporting rule

The SEC's 2009 rule requiring specified financial statement information in interactive data format through a phased schedule.

Authority and currency

About this authority

Publisher
U.S. Securities and Exchange Commission
Standing
Primary authority
Version
Release 33-9002
Relevant parts
Final rule summary; phased interactive-data submission requirements
Currency
superseded · checked Aug 7, 2026

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The rule marks a change in reporting format, not in the economic events being reported. Machine-readable tags improved the possibility of automated comparison, but tagging cannot make a poorly selected accounting policy, dimension, or period economically comparable.