According to The Division of Economic and Risk Analysis (DERA), some filers designate the filing date of Form 8-K in XBRL or iXBRL submissions as the Document Period End Date while other filers are using the filing date from a previously submitted 8-K or a date from a completely unrelated reported event.
To clarify, the Document Period End Date for Form 8-K (in XBRL or iXBRL) submissions should reflect the date of the report found directly on the cover page of the Form 8-K. See example below.
Form/Submission |
Field |
Date |
Form 8-K (cover page) | Date of Report (Date of Earliest Event Reported) | September 30, 2020 |
Form 8-K XBRL or Inline XBRL | Document Period End Date | September 30, 2020 |