The SEC has released a 206-page PDF detailing its final rule  on filing of financial reports in extensive business reporting language (XBRL) format. Among the highlights of the rule are the following points:
• Large accelerated filers that use U.S. GAAP and have more than $5 billion public common equity float (as of the end of Q2 of their most recently ended fiscal year) will need to provide XBRL-formatted versions of their financial statements, starting with the first fiscal period ending on or after June 15, 2009.
• All other large accelerated filers using U.S. GAAP will have to begin filing XBRL-formatted reports one year later.
• All filers not included in these two categories, including smaller companies and foreign issuers that follow IFRS, must file reports in XBRL format beginning with the first fiscal period ending on or after June 15, 2011.
• Once a company is required to provide XBRL data to the SEC with its financial statement filings, it will also need to post those XBRL-formatted financial statements on its corporate Web site on the same calendar day that the data was filed with the SEC.