Attend session 2 to learn how the new requirements will change filers current workflow, and issues to consider during the transition; it will also address SEC staff interpretations and FAQs that can be used as resources.
- June 2022 XBRL Taxonomies Update - June 17, 2022
- FASB Staff Issues Proposed Taxonomy Implementation Guide on Disclosures about Offsetting Assets and Liabilities - June 3, 2022
- Removal of 2020 Taxonomies - May 24, 2022
- FASB Staff Issues Proposed Taxonomy Implementation Guides for Accounting Changes, Reorganizations, and Reinsurance-Related Disclosures - April 20, 2022
- 2022 XBRL Taxonomies Update - March 22, 2022
From the Federal Register
- Investment Company Names - June 17, 2022
- Enhanced Disclosures by Certain Investment Advisers and Investment Companies About Environmental, Social, and Governance Investment Practices - June 17, 2022
- Updating EDGAR Filing Requirements and Form 144 Filings - June 10, 2022
- Special Purpose Acquisition Companies, Shell Companies, and Projections - May 13, 2022
- Submission for OMB Review; Comment Request - May 13, 2022
XBRL US submitted a comment letter in response to the SEC proposal on The Enhancement and Standardization of Climate Related Disclosures for Investors. Our comment letter supported the proposal requirements to prepare ESG data in Inline XBRL format to improve the consistency and usability of reported data. Key points raised in the letter include: Academic […more]
XBRL Case Study: Are Big Companies Paying Their Fair Share?
Christine Cheng, Assistant Professor, Patterson School of Accountancy at University of Mississippi, and Campbell Pryde, President and CEO of XBRL US
Controversial questions require the right dataset. High quality, timely data makes analysis more relevant to students.
XBRL US submitted a comment letter in response to the SEC proposal on Special Purpose Acquisition Companies, Shell Companies, and Projections. Our letter supported the Commission’s proposal to require SPACs to tag disclosures as called for in Subpart 1600 of Regulation S-K in Inline XBRL. Disclosures to be required include additional information about the sponsor […more]
XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) proposal on Rules Relating to Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities. This proposal calls for new Form SBSEF to be prepared by security-based swap execution facilities (SBSEF) in Inline XBRL format. Form SBSEF includes […more]