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

From the Federal Register

The latest for SEC Filers

Posted Monday, November 12, 2018

Approved Guidance & Validation Rules

In October, 2018, the Data Quality Committee – a collaborative of public companies, providers and data users working to improve standardized financial reporting – approved version 7 of freely-available rules and guidance to help filers using US GAAP and IFRS Taxonomies supported by the US Securities and Exchange Commission detect and resolve inconsistencies or errors in XBRL-formatted financial data.


Event date - Friday, December 7, 2018

FASB Taxonomy – Call for Comment

Process Improvement Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy. FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update […more]

Posted Thursday, November 1, 2018

XBRL US Announces RDG Filings 2019 Support for Center for Data Quality

XBRL US announced today that RDG Filings, a full service XBRL preparation and provider of disclosure management tools, has renewed their membership in the XBRL US Center for Data Quality for 2019. The Center for Data Quality is an industry-driven collaborative with a mission to address the public’s concerns about the quality and usability of […more]


Event date - Tuesday, February 19, 2019

SEC Request for Comment – Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts

The Securities and Exchange Commission has voted to propose rule changes designed to improve disclosure for investors about variable annuities and variable life insurance contracts. The proposal is intended to help investors better understand these contracts’ features, fees, and risks, and to more easily find the information that they need to make an informed investment […more]

News Item

Posted Wednesday, October 31, 2018

SEC Rule Proposal on Variable Annuity and Variable Life Insurance Contracts Includes Inline XBRL

The Securities and Exchange Commission published a rule proposal on “Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts” that would require the use of Inline XBRL. The proposal notes: “We are proposing to require the use of the Inline XBRL format for the submission of certain required disclosures in […more]