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.
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