NEW YORK: The Securities and Exchange Commission, in an open meeting yesterday, voted 4 to 1 in favor of adopting amendments to phase in the required use of eXtensible Business Reporting Language (XBRL). It also gave the largest companies an additional six months to put together their first interactive filing.

Under the original proposition, the 500 largest public companies would have had to use XBRL for year-end 2008 financial filings. The vote taken December 17 pushed back that 10-Q filing to fiscal periods ending ...