The pace of regulatory developments in financial reporting has accelerated significantly. Standard setters and regulators have transformed both accounting standards and the format of financial reporting, resulting in vast changes to not only how accounting is recorded, but also how financial results are reported. Proper handling of these accounting and reporting changes is a key […more]
- Draft 2019 DEI Taxonomy - May 16, 2019
- New Data Sets available on DERA Data Library - May 7, 2019
- Proposed Update to 2020 U.S. GAAP Financial Reporting Taxonomy – Income Taxes (Topic 740) - May 1, 2019
- XBRL Taxonomy Update, March 11, 2019 - March 12, 2019
- Proposed Update to Future* U.S. GAAP Financial Reporting Taxonomy - March 6, 2019
From the Federal Register
- Securities Offering Reform for Closed-End Investment Companies - April 10, 2019
- FAST Act Modernization and Simplification of Regulation S-K - April 2, 2019
- Adoption of Updated EDGAR Filer Manual - April 1, 2019
- Inquiry Regarding the Commission's Electric Transmission Incentives Policy - March 28, 2019
- Commission Information Collection Activities (FERC Form No. 60, FERC-61, and FERC-555A); Consolidated Comment Request; Extension - March 20, 2019
Join XBRL US Staff for: a deep-dive into the code we’re using to retrieve and display data from the XBRL US Database of Public Filings on the pages of our site like Data Quality Filing Results; a demonstration of the ‘offset’ parameter, and; an inside look at the XBRL US Database with free pgAdmin software, […more]
The SEC published the draft EDGAR Filer Manual which includes the following XBRL-related topics: Filers will be able to include cover tags within any Inline XBRL document set for submission forms that permit Inline XBRL. EDGAR will warn filers if any required cover tags are missing, nil, or empty in 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, […more]
Does the rule require companies to tag cover pages for ALL 8-K, 10-K, and 10-Q filings from operating companies? For all 20F and 40F cover pages that are annual reports? Or just those with financials in them? Cover page tagging applies to all Forms 10-K, 8-K, 10-Q, 20-F and 40-F (for the last two forms, […more]
In this issue:
- Lease Accounting… There’s More
- Capex spending, both up and down.
- Restructuring costs on the rise.
- Restructuring costs up close.
- When Amazon takes over the world.