At its open meeting today, the SEC adopted amendments to XBRL requirements for operating companies and funds that will require (on a phased-in basis) the use of Inline XBRL for financial statement information and risk/return summaries, and eliminate the requirements for operating companies and funds to post XBRL data on their websites. While the amendments modify existing XBRL requirements, they don't change the categories of filers or scope of disclosures subject to XBRL requirements.
See the SEC's release and Fact Sheet; these Statements from SEC Chair Clayton and Commissioners Piwowar, Stein, and Peirce; these posts from Cooley and Stinson Leonard Street; the SEC's release on the several additional rules and proposals it considered at the meeting; and additional information and resources on our Disclosure Reform page.