The Securities and Exchange Commission (SEC) published the Regulatory Flexibility Agenda (RFA) in the Federal Register. The listing includes only those agenda entries for which an RFA analysis is required. An analysis is required where there will be a significant impact on a large number of small reporting entities. Comments concerning the RFA agenda and […more]
January, 2024 California Senate Bill 253 mandates GHG emissions reporting by companies doing business in the state. The Climate Corporate Data Accountability Act (SB 253) requires companies with revenue of $1 million or more to report GHG emissions, scopes 1, 2, and 3. While the legislation does not call for structured data reporting, it provides […more]
The Filing Fee Disclosure (FFD) taxonomy refers to the classification and organization of data related to tagging of disclosures related to filing fees.
The Securities and Exchange Commission (SEC) published interim release 24.0.1 of the EDGAR System on January 26 which now supports the Filing Fee Disclosure (FFD) taxonomy. This taxonomy provides the elements for tagging disclosures related to the Commission’s final rule on filing fee disclosures using Inline eXtensible Business Reporting Language (XBRL). Please see taxonomies.
The Financial Accounting Standards Board (FASB) issued for public comment two proposed Taxonomy Implementation Guides which were made available in December 2023 pending SEC acceptance. The first proposed Guide, Leases under Topic 842, includes a new example that illustrates the modeling for disclosures reporting information about leases not yet commenced. The second proposed Guide, Financial […more]
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