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一、EDGAR 及 XBRL 应用为丰富信息披露渠道、提高证券市场的公平和效率,在互联网刚刚兴起的1995年,美国证监会就决定建设 EDGAR(Electronic Data Gathering,Analysis and Retrieval syetem,电子信息收集、分析和查询系统),其目的是加速接收、传播和分析上市公司各类法定披露信息。美国证监会以法规的形式要求所有上市公司,包括在美国上市的外国公司,必须向 EDGAR 报送包括年报、季报、收购兼并、资产重组、高级管理人员更换、分红方案和重大项目进展情况等各类法定披露信息,并把这一要求列入上市公司信息披露义务的范畴。
I. EDGAR and XBRL Application In order to enrich the channels of information disclosure and improve the fairness and efficiency of the securities market, in 1995, when the Internet just emerged, the SEC decided to establish the EDGAR (Electronic Data Gathering, Analysis and Retrieval System) And query system), the purpose is to accelerate the receipt, dissemination and analysis of various types of statutory disclosure of listed companies information. The CSRC requires all listed companies, including foreign-listed companies in the United States, to submit their annual reports, quarterly reports, mergers and acquisitions, reorganization of assets, senior management staff, dividend plans and major project progress Class statutory disclosure of information, and this requirement is included in the scope of information disclosure obligations of listed companies.