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Form 8-K

A Form 8-K reports an event, and its cover page goes into Inline XBRL with it. Disclose IQ gives the cover a checklist and checks the required cover facts before export.

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The form

What the form requires

Unless the item says otherwise, a Form 8-K is filed or furnished within four business days after the event occurs.

The cover page and certain revised financial statements in a Form 8-K must also be filed in Inline XBRL. Rule 406 of Regulation S-T requires the cover page of Forms 10-K, 10-Q, 8-K and 20-F to be tagged in Inline XBRL, in the manner the EDGAR Filer Manual provides. The Cover Page Interactive Data File is an exhibit, in the manner the EDGAR Filer Manual provides.

A Form 8-K carries a financial statement Interactive Data File when it contains audited annual financial statements revised for subsequent events, such as a discontinued operation, a change in reportable segments or a change in accounting principle. Item 1.05, on material cybersecurity incidents, is provided in an Interactive Data File under Rule 405 of Regulation S-T and the EDGAR Filer Manual.

General information, not legal advice. Read the current form and rules.

How Disclose IQ handles it

The cover first, then whatever else the event brings

The cover page is worked in the cover section, and any financial statements the 8-K carries are tagged from Excel like those of any other form.

  • The cover section holds a checklist of cover fields with their tagged state.
  • Required cover facts are checked before export.
  • Validation runs when you choose, with blocking errors listed apart from warnings.
  • Import a table from Excel and tag each row and column once.

In practice

What the preparer works with

  • Cover checklist

    Each cover field is listed with its tagged state, so what is left to tag can be seen at a glance.

  • Required cover facts

    The facts the cover requires are checked before export, so a gap is found while the document is still open.

  • Financial statements

    When an 8-K carries financial statements, their tables are imported from Excel and tagged like those of any other form.

  • Findings in view

    Findings are grouped as errors and warnings, and a filter shows only the errors that block approval.

A short filing

The same discipline as a periodic report

An 8-K is shorter than a 10-K or a 10-Q, but the tagging is no looser. The same import, the same row and column decisions and the same validation apply to whatever it carries.

  • The tables of a revised financial statement are imported and tagged in the same way as those of an annual report.
  • Facts are reviewed one at a time, and each change to a fact is kept with who made it.
  • An existing iXBRL filing can be imported and a draft compared with it, concept by concept.
See review and validation

Works with

Read more

  • XBRL validation errors and warnings

    How to read XBRL validation errors and warnings before an SEC filing: what each one means, which errors must stop the work, and how to triage the findings.

  • Tagging a financial table from Excel

    How to tag an Excel table in XBRL for an SEC filing: give each row its concept and dimension members, give each column its context, then check the facts.

  • Reusing a prior filing

    Reuse a prior filing's XBRL tags in the next period: what to import, what to compare concept by concept, and what to check again before accepting any of them.

See one section, end to end.

We'll take one note from a filing like yours from spreadsheet to reviewed, tagged disclosure in 20 minutes.

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