Updates

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

• Proposed Updates for Future* Version of U.S. GAAP Financial Reporting Taxonomy Related to Proposed ASUs on Interim Reporting and Government Grants - December 5, 2024
• Draft 2025 Special Purpose Acquisition Company (SPAC) Taxonomy - November 15, 2024
• Proposed Improvements for the 2025 GAAP Financial Reporting Taxonomy Reference Project and the Meta Model Relationships Taxonomy - November 8, 2024
• Updated 2024Q3 Version of the Open-End Fund Taxonomy - October 30, 2024
• Proposed Improvements for the 2025 GAAP Employee Benefit Plan Taxonomy Included in the 2025 GAAP Financial Reporting Taxonomy - October 28, 2024

From the Federal Register

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The latest for SEC Filers

XBRL Taxonomy

SEC filers

Posted Monday, March 18, 2024

2024 Closed-End Fund Taxonomy

This taxonomy is used to standardize the reporting and disclosure of information by closed-end funds. Closed-end funds are a type of investment company that issues a fixed number of shares through an initial public offering (IPO) and then trades on a stock exchange. The taxonomy is designed to enhance transparency, comparability, and accessibility of information for investors, regulators, and other stakeholders.

XBRL Taxonomy

SEC filers

Posted Monday, March 18, 2024

2024 Fund Taxonomy

This taxonomy is used to standardize the reporting and disclosure of information by investment funds, such as mutual funds, exchange-traded funds (ETFs), and other types of registered investment companies. This taxonomy is designed to enhance transparency, comparability, and accessibility of fund information for investors, regulators, and other stakeholders.

XBRL Taxonomy

SEC filers

Posted Monday, March 18, 2024

2024 Resource Extraction Payments Taxonomy

This taxonomy is designed to enhance transparency and accountability in the extractive industries, such as oil, natural gas, and mining, by requiring companies to disclose specific information about the payments they make to governments for the commercial development of natural resources.

News

standards

Posted Monday, March 18, 2024

SEC EDGAR XBRL Guide Published

The Securities and Exchange Commission (SEC) has published their EDGAR XBRL Guide , covering Instance Content, Filing Fee Exhibits, Custom Taxonomies, Rendering and Validation.  

Event

data qualitySEC filers

Event date - Thursday, June 27, 2024

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.