The SEC’s Division of Economic and Risk Analysis (DERA) recently analyzed XBRL exhibits submitted by issuers complying with the 2009 Interactive Data rules to file financial statement information in an XBRL format. The purpose of the analysis was to determine if IFRS (International Financial Reporting Standards) filers were being consistent with their use of custom tags with US-GAAP (US Generally Accepted Accounting Principles) filers during this first year of required XBRL filings.

On August 31, 2017, the SEC named Jeffrey Harris as Director of the Division of Economic and Risk Analysis (DERA). The Commission also named Dalia Blass as Director of the Division of Investment Management.