Forms required to be submitted in XBRL are:
• Subsequent required filings include 10-K, transition reports, registration statements (excluding IPOs and pre-priced registration statement filings), Form 8-K and Form 6-K containing financial statements.
XBRL reporting is not required for: [only HTML file]
• Initial-public-offering registrations
• Registration statements under the Exchange Act on Forms 10, 20-F, and 40-F
• Pro forma financial statements prepared in accordance with Article 11 of Regulation S-X
• Financial information for financial statements that are not the filer’s (i.e., financial statements of a material acquire under Rule 3-05 of Regulation S-X and financial statements of a company being acquired or merged, if they are provided in Form S-4, are not required to be included in an XBRL exhibit)
• XBRL In a Nutshell