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

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The latest for SEC Filers

Event

Event date - Tuesday, April 11, 2023

2023 GAAP/SRT Taxonomy Improvements & SEC Update

This webcast will discuss improvements to the 2023 GAAP Financial Reporting Taxonomy (Taxonomy) for recently issued FASB Accounting Standards Updates (ASUs) and to the 2023 SEC Reporting Taxonomy (SRT) based on feedback and internal analysis collectively referred to as the “2023 Taxonomy Releases.” A fireside chat will be included featuring Wes Bricker, Vice Chair—US/Mexico Trust […more]


Event

Event date - Wednesday, February 22, 2023

Novaworks webinar: Pay Versus Performance, the Executive Compensation Disclosure

Join Novaworks for a free education session to help filers adjust to the changes associated with the SEC’s adoption of final rules regarding Pay Versus Performance, the Executive Compensation Disclosure, and the disclosure of the recovery of erroneously awarded compensation (clawbacks). The 60-minute webinar will cover the following topics: A brief overview of the role […more]


News

Posted Thursday, February 16, 2023

FASB Request for Comment: Proposed GAAP Taxonomy Style Guide & More

The Financial Accounting Standards Board (FASB) published a proposed GAAP Taxonomy Style Guide, Reference Style Guide (Style Guide) to help in analyzing the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC) to determine the appropriate role and format of the reference related to elements included in the GAAP Financial Reporting Taxonomy (GRT) […more]


News

Posted Wednesday, February 15, 2023

SEC Finalizes Rule: Shortening the Securities Transaction Settlement Cycle

The Securities and Exchange Commission (SEC) published notification that they have posted their final rule, Shortening the Securities Transaction Settlement Cycle, to the Federal Register (official publication date is 3/6/2023). This rule is effective 60 days after the official publication date. It adopts rule amendments to shorten the standard settlement cycle for most broker-dealer transactions […more]


News

Posted Thursday, January 26, 2023

SEC Office of the Chief Data Officer Publishes Data Strategy FY 2022 – 2026

The Securities and Exchange Commission (SEC) Office of the Chief Data Officer published their Data Strategy FY 2022 – 2026 on January 26, 2023. The SEC Data Vision references goals: Enhance use of data assets Design and build integrated data infrastructure Promote data awareness and literacy Strengthen data management and governance  



Comment

Filers

SEC Updates on XBRL (Browse archive)

XBRL Fundamentals from AICPA & XBRL US


This course provides an introduction to the eXtensible Business Reporting Language (XBRL) standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. Learn the details on the SEC requirements for tagging US GAAP financial statements.

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