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

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Posted Tuesday, September 29, 2020

XBRL US Comments on SEC Reporting Threshold for 13F Filers

XBRL US submitted a comment letter to the SEC responding to their proposal, Reporting Threshold for Investment Managers. The proposal seeks to revise the disclosure requirement thresholds for investment managers filing Form 13F data to increase the reporting threshold from $100 million where it is today, to $3.5 billion. Today, 13F data is submitted to […more]


Posted Friday, September 11, 2020

SEC Final Rule: Update of Statistical Disclosures for Banks and S&L Registrants

The Securities and Exchange Commission (SEC) published the final rule for Update of Statistical Disclosures for Bank and Savings and Loan Registrants. The rule amends disclosures required to be reported, and codifies certain disclosures in a new Subpart 1400 of Regulation S-K. The original proposed rule asked whether the disclosures should be included in the […more]


News

Posted Friday, September 4, 2020

FASB Holds Public Review for Technical Improvements for the 2021 SEC Reporting Taxonomy

The Financial Accounting Standards Board (FASB) published proposed technical improvements for the 2021 SEC Reporting Taxonomy in a set of Release Notes for a review and comment period that ends November 2, 2020. Interested parties may provide comments on the proposed technical and other conforming improvements by emailing their comments to xbrl@fasb.org or by sending […more]


News

Posted Wednesday, September 2, 2020

SEC Publishes Draft 2021 SEC Taxonomies for Public Review

The Securities and Exchange Commission published the draft 2021 SEC Taxonomies. The draft taxonomies are out for a public review and comment period to end November 2, 2020.


Posted Tuesday, September 1, 2020

August 2020 Newsletter

August, 2020 The Financial Accounting Standards Board (FASB) published EE 2.0 impact on XBRL service providers and software. The impact study, called Extensible Enumerations 2.0 Implementation Impact on Service Providers and XBRL Creation Software – Are You Ready?, addresses the implementation of this new XBRL International technical specification in the 2021 US GAAP Taxonomy. Providers […more]


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