英语翻译The rule mandates the 3-year phase-in of XBRL for corpor

英语翻译
The rule mandates the 3-year phase-in of XBRL for corporations beginning with the financial statements and block-tagged note disclosures for the 10-Q filings of large accelerated filers for periods ending on or after June 15,2009.In an interim measure,the rule has set a lower bar on liability for the XBRL filings than for those in HTML or text format.The rule prescribes that interactive filings are ‘‘deemed not filed for purposes of specified liability provisions” (SEC,2009c).The XBRL filings are ‘‘furnished” as an exhibit and not necessarily ‘‘filed.” When the instance document is furnished in the second year,filers are required to detail tag the notes and explanatory disclosures in addition to providing the block-tagged notes.The other filers will phase-in by 2011,including foreign filers that will use the IFRS XBRL taxonomy.Apart from the rule,the primary compliance requirement that filers must consider is the SEC’s EDGAR Filer Manual Volume II (hereafter,EFM).A new Chapter 6 of the EFM covers interactive data (SEC,2009b).There are more than 200 rules,several of which bear on computational errors.The EFM requires that filers must submit their own calculation linkbase rather than re-using and extending the standard US GAAP taxonomy (rule 6.15.1).5

原文:The rule mandates the 3-year phase-in of XBRL for corporations beginning with the financial statements and block-tagged note disclosures for the 10-Q filings of large accelerated filers for periods ending on or after June 15,2009.In an interim measure,the rule has set a lower bar on liability for the XBRL filings than for those in HTML or text format.The rule prescribes that interactive filings are ‘‘deemed not filed for purposes of specified liability provisions” (SEC,2009c).The XBRL filings are ‘‘furnished” as an exhibit and not necessarily ‘‘filed.” When the instance document is furnished in the second year,filers are required to detail tag the notes and explanatory disclosures in addition to providing the block-tagged notes.The other filers will phase-in by 2011,including foreign filers that will use the IFRS XBRL taxonomy.Apart from the rule,the primary compliance requirement that filers must consider is the SEC’s EDGAR Filer Manual Volume II (hereafter,EFM).A new Chapter 6 of the EFM covers interactive data (SEC,2009b).There are more than 200 rules,several of which bear on computational errors.The EFM requires that filers must submit their own calculation linkbase rather than re-using and extending the standard US GAAP taxonomy (rule 6.15.1).5
规则3分的委托书从XBRL为公司财务报表和block-tagged注的信息披露的资料的10-Q期结束大加速家庭日或之后,2009年6月15日.在一个过渡的时期的办法,我们的规则已经设立了一个较低的酒吧在责任要比XBRL申请量在HTML或文本格式.规则规定,视为未申报是“互动提出责任规定指定为目的的,2009c”(美国证券交易委员会(SEC).“家具的件数XBRL)”作为展览,不必“归档.“当实例文档摆设在第二年,家庭被要求详细披露的笔记和解释性标签的block-tagged除了提供笔记.其他的家庭将会分阶段,包括外国家庭在2011年,将使用IFRS XBRL分类.除了规则、基本符合要求,即滤必须考虑是美国证交会的埃德加·灌装机(以下简称:手动卷二世EFM).第6章的一种新的交互式数据(EFM覆盖,2009b美国证券交易委员会(SEC).有超过200个规则,其中的一些熊计算错误.扫描式探针要求的计算必须提交自己的家庭,而不是linkbase再利用及扩展的分类标准美国会计准则(规则6.15.1)0.5
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该规则授权的3年逐步实施对企业的XBRL与财务报表和块标记为10 - Q的大型加速申报者申报或之后的2009年6月15日止期间附注披露的开始.在一个临时措施,该规则已载列于负债比为HTML或文本格式的XBRL的申请较低的酒吧.该规则规定,互动视为未提交的文件是''指定责任规定的目的,提出“（美国证券交易委员会,2009c）.XBRL的文件可''提供“为证物,不一定''备案.”当实例文档是在第二年的布置,申报者须详细说明和标签说明的披露,除了提供块标签的笔记.其他申报者将分阶段在2011年,包括外国申报者,将使用国际财务报告准则的XBRL分类法.除了规则,主要规定要求申报者必须考虑的是美国证券交易委员会的EDGAR菲勒手册第二册（以下简称EFM调制）.新的一章的静电力6载（美国证券交易委员会,2009b）交互式数据.有200多个规则,其中有几个对计算错误承担.该单元法规定,申报者必须提交不是重复使用和扩展的美国公认会计准则分类标准（第6.15.1）0.5,而他们自己的计算链接库
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规则要求3年逐渐采用XBRL为开始从财政决算和阻拦被标记的笔记透露的公司为大加速的锉刀10-Q屑子在结束在或在2009年6月15日以后的期内.在一项暂时措施,规则在责任设置了一个更低的酒吧为XBRL屑子比对于那些在HTML或文本格式.规则规定交互式屑子是被视为的``没为指定的责任的目的归档供应” (SEC,2009c).XBRL屑子是用装备的``”,展览和``不必要归档了”.当事例文件在第二该年时被装备,要求除提供阻拦被标记的笔记之外,锉刀详述标记笔记和说明透露.其他锉刀将在2011年以前逐渐采用,包括将使用IFRS XBRL分类学的外国锉刀.除规则之外,锉刀必须考虑的主要服从要求是SEC的EDGAR锉刀手工容量II (此后,EFM).EFM的一新的第6章包括交互式数据(SEC,2009b).有超过200个规则,数,其中涉及计算错误.EFM要求锉刀必须递交他们自己的演算linkbase而不是重复利用和扩大标准美国GAAP分类学(规则6.15.1) .5