US GAAP

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

2024 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

The 2024 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2023 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).

2023 Share Repurchase Taxonomy

Family SHR Version 2023 Taxonomy Guide https://xbrl.sec.gov/shr/2023/shr-taxonomy-guide-2023-09-18.pdf Zip https://xbrl.sec.gov/shr/2023/shr-2023.ziphttps://xbrl.sec.gov/snj/2023/snj-2023.zip Schemas: https://xbrl.sec.gov/shr/2023/shr-2023.xsd https://xbrl.sec.gov/shr/2023/shr-narr-2023.xsd https://xbrl.sec.gov/shr/2023/shr-10b51-2023.xsd https://xbrl.sec.gov/shr/2023/shr-exh-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd Common Taxonomy Files may be explicitly imported

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.

FASB Call for Comment – the 2024 SRT and DQCRT

Wednesday, September 5, 2023 - Monday, November 6, 2023
Comment Period hosted by FASB
Visit FASB's XBRL page

The Financial Accounting Standards Board (FASB) staff recently issued for comment the following: Proposed technical and other conforming improvements for the 2024 SEC Reporting Taxonomy (SRT) (File Reference No. 2024-1000) The comment period for the proposed technical and other conforming improvements for the SRT ends on November 6, 2023. Interested parties may provide comments on […more]

Center for Data Quality Committee Meeting

12 PM ET Thursday, October 5, 2023
XBRL US Web Conference
Meeting notes

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.

Approved Validation Rules

Version 23 Approved January, 2024

The Data Quality Committee approved version 23 of freely-available rules and guidance in January. There are now 135 automated checks helping US GAAP and IFRS filers detect and resolve inconsistencies or errors in XBRL-formatted financials before submission to the Securities and Exchange Commission.

View company-specific data quality filing results and aggregated results for selected rules, or check your filing with the latest DQC Rules.