SEC Sites Add the “S” in “httpS://”
The United States Securities and Exchange Commission is transitioning XBRL taxonomy web sites to HTTPS from HTTP.
Find out what you need to know about the changes.
Statement of Cash Flows Guidance
This document is intended to provide guidance on structuring and tagging the cash flow statement using the US GAAP Financial Reporting Taxonomy. The cash flow statement in the US GAAP taxonomy is structured as a cash T account. All elements that represent cash receipts and cash inflows, are defined as debit items to mirror inflows into a cash T account. All elements that represent cash outflows are represented as credits.
Statement of Cash Flows Guidance
This document is intended to provide guidance on structuring and tagging the cash flow statement using the US GAAP Financial Reporting Taxonomy. The cash flow statement in the US GAAP taxonomy is structured as a cash T account. All elements that represent cash receipts and cash inflows, are defined as debit items to mirror inflows into a cash T account. All elements that represent cash outflows are represented as credits.
2020 IFRS Taxonomy
The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). 2020 IFRS Taxonomy resources || Viewer (full […more]
March/April 2018 Newsletter
March/April 2018 Regulatory and Legislative News Google’s BigQuery Now Hosting SEC Data SEC Proposal on Investment Company Liquidity Measures Out for Public Comment SEC Posts FAQ on the IFRS Notice SEC Updates Interactive Data Test Suite SEC Supports the 2018 XBRL Taxonomies XBRL US News XBRL US Domain Steering Committee Closes Public Review for Draft […more]
Reversed Calculation
This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the base taxonomy used for the filing.
Reversed Calculation
This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the base taxonomy used for the filing.
Reversed Calculation
This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the US-GAAP taxonomy used for the filing.
Reporting US GAAP Dividend Disclosures in XBRL – FAQ
This guidance supersedes the prior guidance “XBRL US Best Practices/Data Quality Working Group- 2.1.5 Multiple Dividends Declared and Paid”. Filers are encouraged to modify their tagging following the approach outlined in the new guidance.
June 2024 Newsletter
June, 2024 Colorado, Connecticut, Pennsylvania, Ohio, Utah, and Virginia to address FDTA topics at GovFin 2024: Municipal Reporting Workshop, New York, NY, July 29-30, 2024. The 1 ½ day conference will address diverse topics including navigating the MSRB EMMA system, building taxonomies to represent bond issuance disclosures, and innovating with technologies like artificial intelligence to […more]
