These new rules aimed to standardize the way company financials are reported. We always source our data from the official source of truth, in this case, the XBRL files. Since the XBRL requirement only began in 2009, our historical record of these 10K and 10Q filings only goes back to that year. You can learn more about XBRL and how it was implemented in our Stock Financials API by reading this blog post - New Stock Financials API