Example using Apples most recent 10-Q filing https://www.sec.gov/cgi-bin/viewer?action=view&cik=320193&accession_number=0000320193-19-000076&xbrl_type=v.

Where can I find a list / regulations behind what supporting documents are submitted with a public companies financial statements. Such as notes of financial statements - revenue recognition. Or notes of tables / details - segmented financials, disaggregated financials... this information must have some structure / regulation.

I assume there are some documents that are required and maybe others that are optional?


The SEC itself maintains a list of the forms it requires regulated entities to file.


Typically, most often the forms and/or files submitted to regulators are rendered mandatory through laws, regulations and/or rules. Sometimes, some disclosures may be optional but they would generally be labeled as such in the form instructions and/or in the regulation.


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