From the News from the SEC's Office of Structured Disclosure

From the Federal Register

The latest for SEC Filers

Posted Tuesday, July 16, 2024

Point of View

The complexities of the municipal bond market make it challenging for bond data users to quickly find what they need when searching in the Municipal Securities Rulemaking Board (MSRB) Electronic Municipal Markets Access (EMMA) system. The Financial Data Transparency Act (FDTA) is an important opportunity to enable easier, more concrete search capabilities at a granular level by leveraging entity identifiers and standardization of data.


Posted Tuesday, July 16, 2024

XBRL US Comments on Dept of Commerce RFI: AI and Open Govt Data Assets

XBRL US responded to the Department of Commerce Request for Information on AI and Open Government Data Assets. The XBRL US letter stated, “We agree with the Department of Commerce view that AI systems should be powered by data that is not just machine-readable and accessible, but that is ‘machine-understandable’. Artificial intelligence has enormous potential […more]


Posted Monday, July 8, 2024

Newsletter for the Reporting Standard of Business and Government

June, 2024 Colorado, Connecticut, Pennsylvania, Ohio, Utah, and Virginia to address FDTA topics at GovFin 2024: Municipal Reporting Workshop, New York, NY, July 29-30, 2024. The 1 ½ day conference will address diverse topics including navigating the MSRB EMMA system, building taxonomies to represent bond issuance disclosures, and innovating with technologies like artificial intelligence to […more]


XBRL Taxonomy

Posted Wednesday, July 3, 2024

2024 Security-Based Swap Data Repositories and Execution Facilities

Family SBS Version 2024 Taxonomy Guide https://xbrl.sec.gov/sbs/2024/sbs-taxonomy-guide-2024-06-25.pdf Zip https://xbrl.sec.gov/sbs/2024/sbs-2024.zip Entry point schemas: https://xbrl.sec.gov/sbs/2024/sbs-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-cco-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-com-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-fex-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-fin-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-ocx-2024.xsd Automatically imported: https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd%C2%A0 May be explicitly imported: Common Taxonomy Files


XBRL Taxonomy

Posted Wednesday, July 3, 2024

2024 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). SEC’s IFRS Taxonomy FAQ 2024 IFRS Taxonomy […more]


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