EDGAR Filer Manual (EFM)

The current version of the EDGARElectronic Data Gathering, Analysis, and Retrieval (EDGAR), is a SEC system used by public companies to transmit filings of annual and quarterly reports and other disclosures. Filer Manual (EFMThe EDGAR Filer Manual (EFM) is a reference document for submitting filings to the SEC via EDGAR. It includes XBRL rules and is updated annually.) and notes on the most recent updates are available at:

https://www.sec.gov/info/edgar/edmanuals.htm

 

For a selection of commonly referenced sections, see Common EFM References.