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).
Center for Data Quality Committee Meeting
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 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]
Center for Data Quality Committee Meeting
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.
Center for Data Quality Committee Meeting
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 Issues Proposed Taxonomy Improvements for ASU-Leases (Topic 842): Common Control Arrangements
The Financial Accounting Standards Board (FASB) has issued for comment proposed GAAP Taxonomy Improvements to address the proposed Accounting Standards Update on accounting for leases between entities under common control: Leases (Topic 842) – Common Control Arrangements. Comments must be submitted by January 26, 2023. Read the release notes. Read the announcement for information on […more]
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Executive Compensation Disclosure Taxonomy (ECD)
Guidance for Pay vs. Performance Disclosure 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]
