Data Quality Rules Development Working Group

The Rules Development Working Group is composed of members of the Center for Data Quality and is responsible for the initial development of data quality rules and guidance exposed for public comment by the Data Quality Committee. This group meets every two weeks to review filing patterns, consider data quality issues and propose automated rules […more]


2023 Resource Extraction Payments Taxonomy

Family RXP Version 2023 Taxonomy Guide https://xbrl.sec.gov/rxp/2023/rxp-taxonomy-guide-2023-06-20.pdf Zip https://xbrl.sec.gov/rxp/2023/rxp-2023.ziphttps://xbrl.sec.gov/snj/2023/snj-2023.zip Schemas: https://xbrl.sec.gov/rxp/2023/rxp-2023.xsd https://xbrl.sec.gov/rxp/2023/rxp-2023_ref.xsd https://xbrl.sec.gov/rxp/2023/rxp-entire-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd https://xbrl.sec.gov/country/2023/country-2023_def.xsd https://xbrl.sec.gov/snj/2023/snj-2023_def.xsd Common Taxonomy Files may be explicitly imported


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 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


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.


FASB Request for Comment: Proposed ASU – Financial Instruments-Credit Losses

The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the Proposed ASU—Financial Instruments-Credit Losses (Topic 326): Purchased Financial Assets.  The proposed Update would require the application of that single accounting approach to all acquired financial assets (with exceptions) based on seasoning criteria. Comments are due by August […more]


FASB Proposed GAAP Taxonomy Improvements: Stock Compensation

The Financial Accounting Standards Board (FASB) staff have issued for comment proposed GAAP Taxonomy Improvements for an Update on Stock Compensation (Topic 718): Scope Application of Profits Interest Awards.  Read the Release Notes. The comment period on the proposed GAAP Taxonomy Improvements for the proposed Update ends on July 10, 2023. Interested parties may provide […more]


FASB Proposed GAAP Taxonomy Improvements: Accounting & Disclosure of CryptoAssets

The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, to improve the accounting for and disclosure of certain crypto assets. Comments are due by June 6, 2023. Read the action alert: FASB Staff […more]


FASB Proposed GAAP Taxonomy Improvements: Income Tax Disclosures

The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The comment period for this public exposure ends on May 30, 2023. Read the action alert:  FASB Staff Issues Proposed GAAP Taxonomy Improvements for Proposed ASU on Improvements […more]


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