XBRL(可扩展商业报告语言，eXtensible Business Reporting Language)，是 XML(可扩展标记语言，eXtensible Markup Language)技术于财务报告信息交换的一种应用。

Below is a checklist of key changes and considerations that public companies should be aware of when preparing their Forms 10-K and proxy statements for the upcoming filing season. For ease of ...