Regulatory

2024 Executive Compensation Disclosure Taxonomy

Family ECD Version 2024 Taxonomy Guide https://xbrl.sec.gov/ecd/2024/ecd-taxonomy-guide-2024-03-18.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2024.pdf Zip https://xbrl.sec.gov/2024.zip Schemas: https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd https://xbrl.sec.gov/ecd/2024/ecd-sub-2024.xsd Automatically imported: https://xbrl.sec.gov/dei/2024/dei-2024.xsd https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd May be explicitly imported: Common Taxonomy Files

2024 Closed-End Fund Taxonomy

Family CEF Version 2024 Taxonomy Guide https://xbrl.sec.gov/cef/2024/cef-taxonomy-guide-2024-03-18.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2024.pdf Zip https://xbrl.sec.gov/2024.zip Schemas: https://xbrl.sec.gov/cef/2024/cef-2024_pre.xsd https://xbrl.sec.gov/cef/2024/cef-2024.xsd Automatically imported: https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd https://xbrl.sec.gov/dei/2024/dei-2024.xsd May be explicitly imported: Common Taxonomy Files

2024 Fund Taxonomy

Family FND Version 2024 Taxonomy Guide https://xbrl.sec.gov/fnd/2023/fnd-taxonomy-guide-2023-12-18.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2024.pdf Zip https://xbrl.sec.gov/2024.zip Schemas: https://xbrl.sec.gov/fnd/2024/fnd-cef-2024.xsd https://xbrl.sec.gov/fnd/2024/fnd-cef-2024_pre.xsd https://xbrl.sec.gov/fnd/2024/fnd-oef-2024.xsd https://xbrl.sec.gov/fnd/2024/fnd-uit-2024.xsd Automatically imported: https://xbrl.sec.gov/fnd/2024/fnd-2024.xsd https://xbrl.sec.gov/fnd/2024/fnd-2024_lab.xsd https://xbrl.sec.gov/dei/2024/dei-2024.xsd May be explicitly imported: Common Taxonomy Files

2024 Resource Extraction Payments Taxonomy

Family RXP Version 2024 Taxonomy Guide https://xbrl.sec.gov/rxp/2023/rxp-taxonomy-guide-2023-06-20.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2024.pdf Zip https://xbrl.sec.gov/2024.zip Schemas: https://xbrl.sec.gov/rxp/2024/rxp-2024.xsd Automatically imported: https://xbrl.sec.gov/country/2024/country-2024_def.xsd https://xbrl.sec.gov/snj/2024/snj-2024_def.xsd https://xbrl.sec.gov/rxp/2024/rxp-2024_ref.xsd May be explicitly imported: Common Taxonomy Files

SEC EDGAR XBRL Guide Published

The Securities and Exchange Commission (SEC) has published their EDGAR XBRL Guide , covering Instance Content, Filing Fee Exhibits, Custom Taxonomies, Rendering and Validation.  

SEC Final Rule on Climate-Related Disclosures for Investors

The Securities and Exchange Commission (SEC) published the final rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors which requires electronic (XBRL) tagging of certain climate-related disclosures. Requirements include the reporting of narrative climate-related disclosures including material risks, mitigation, oversight, and targets, for all companies. Reporting of scopes 1 and 2 greenhouse gas […more]

FASB Hosting Webinar: 2024 GAAP & SEC Reporting Taxonomy Improvements & SEC Update

The Financial Accounting Standards Board (FASB) announced that they will be holding a webinar, “2024 GAAP and SEC Reporting Taxonomy Improvements and SEC Update” on Tuesday, April 2 from 1:30 – 3:00 PM ET. The discussion will feature a fireside chat with Christine Botosan, FASB Board Member, and Christine Cheng, Assistant Professor of Accounting at […more]

Center for Data Quality Committee Meeting

10 AM ET Thursday, March 14, 2024
XBRL US Web Conference

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.

Newsletter for the Reporting Standard of Business and Government

March, 2024 The SEC published the final rule on climate-related disclosures for investors. The new rule, The Enhancement and Standardization of Climate-Related Disclosures for Investors requires electronic (XBRL) tagging of climate-related disclosures including narrative disclosures of material risks, mitigation, oversight, and targets, for all companies. Reporting of scopes 1 and 2 greenhouse gas (GHG) emissions […more]

February 2024 Newsletter

February, 2024 Climate disclosure rule on the agenda for SEC Open Meeting. On Wednesday, March 6, 2024, during the Securities and Exchange Commission Open Meeting, the Commission will consider the proposed rule, “The Enhancement and Standardization of Climate-Related Disclosures for Investors“. The meeting will be webcast so be sure to check the SEC website on […more]