US GAAP

2023 Executive Compensation Disclosure Taxonomy

Family ECD Version 2023 Taxonomy Guide https://xbrl.sec.gov/ecd/2023/ecd-taxonomy-guide-2023-03-20.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2023.pdf Zip https://xbrl.sec.gov/2023.zip Schemas: https://xbrl.sec.gov/ecd/2023/ecd-2023.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd https://xbrl.sec.gov/ecd/2023/ecd-sub-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd Common Taxonomy Files

2023 Closed-End Fund Taxonomy

Family CEF Version 2023 Taxonomy Guide https://xbrl.sec.gov/cef/2023/cef-taxonomy-guide-2023-03-20.pdf Zip https://xbrl.sec.gov/2023.ziphttps://xbrl.sec.gov/cef/2023/cef-samples-2023.zip Schemas: https://xbrl.sec.gov/cef/2023/cef-2023_pre.xsd https://xbrl.sec.gov/cef/2023/cef-2023.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd Automatically imported: https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd https://www.xbrl.org/dtr/type/2022-03-31/types.xsd May be explicitly imported: Common Taxonomy Files

2023 Variable Insurance Product Taxonomy

XBRL was mandated for variable insurance product reporting by the SEC. Details for the 2023 release of can be found here.

2023 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

The 2023 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2022 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).

FASB Announcement: SEC Acceptance of 2023 GAAP Financial Reporting Taxonomy and SRT

The Financial Accounting Standards Board (FASB) announced that the Securities and Exchange Commission (SEC) has accepted the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy. The FASB also finalized the 2023 DQC Rules Taxonomy. Read the FASB announcement: XBRL SEC Accepts GAAP Taxonomies Action Alert_20230321

FASB Request for Comment: Proposed GAAP Taxonomy Style Guide & More

The Financial Accounting Standards Board (FASB) published a proposed GAAP Taxonomy Style Guide, Reference Style Guide (Style Guide) to help in analyzing the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC) to determine the appropriate role and format of the reference related to elements included in the GAAP Financial Reporting Taxonomy (GRT) […more]

FASB Extends Comment Period on Proposed Meta Model Relationships

The Financial Accounting Standards Board (FASB) has extended the period for the Invitation to Comment on Proposed Meta Model Relationships to May 11, 2023. Additional information about the ITC can be found through this FASB/XBRL US webinar, “FASB Meta Model Invitation to Comment and Proposed Policy Election Element Relationships” held on Nov 2, 2022. Watch […more]

FASB Publishes FASB Taxonomies for 2023

The Financial Accounting Standards Board (FASB) today announced the availability of the 2023 GAAP Financial Reporting Taxonomy (GRT) and the 2023 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”). The FASB also is making available the 2023 DQC Rules Taxonomy (DQCRT), which together with the GAAP Taxonomy, are collectively referred to as the “FASB Taxonomies.” The 2023 GRT […more]

Pay vs Performance Disclosures (ECD Taxonomy)

Pay vs Performance Disclosures (ECD Taxonomy) Item 402(v) requires tagging of the quantitative derivation of the difference between the “Total Compensation Amount” and the “Compensation Actually Paid” for both the PEO and the individuals comprising the Non-PEO NEOs. The ECD Taxonomy Guide published by the SEC indicated that all the members of the Adjustments to […more]

Approved Validation Rules

Version 20.0.2 – Updated February, 2023

The Data Quality Committee approved version 20 of freely-available rules and guidance in January. There are now 106 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.