Attend this one-hour session to learn about the 7th Approved Ruleset for US GAAP filers and the 8th Proposed Ruleset for IFRS filers, how to implement them, and how you can weigh in on final standards that are set.
- Draft 2018 Exchange Transaction Fee Summary Schema for NMS Stocks - December 21, 2018
- Proposed Update to Future* U.S. GAAP Financial Reporting Taxonomy – Codification Improvements for Lessors - December 19, 2018
- IFRS Foundation Publishes Proposed Update to the IFRS Taxonomy 2018 - Proposed Update 2 General Improvements - December 12, 2018
- Proposed Update to Future* U.S. GAAP Financial Reporting Taxonomy – Codification Improvements– Financial Instruments - December 12, 2018
- Draft 2019 SEC XBRL Taxonomies - November 30, 2018
From the Federal Register
- Adoption of Updated EDGAR Filer Manual - December 26, 2018
- Modernization of Property Disclosures for Mining Registrants - December 26, 2018
- Request for Comment on Earnings Releases and Quarterly Reports - December 21, 2018
- Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts - November 30, 2018
- List of Rules To Be Reviewed Pursuant to the Regulatory Flexibility Act - November 27, 2018
XBRL US has submitted a comment letter responding to the SEC request for comment on the List of Rules to be Reviewed Pursuant to the Regulatory Flexibility Act. The Regulatory Flexibility Act requires a 10-year review of rules that may impact small businesses. Rules included in the list pertaining to XBRL are: Interactive Data to […more]
Process Improvement Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy. FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Updates […more]
The 2019 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other recommended improvements. The 2019 SRT contains updates for the SEC’s authoritative literature in which the underlying recognition and measurement are not specified by GAAP and dimensional elements whose underlying recognition and measurement are not specified by GAAP but that are elements used by GAAP filers.
Today, the SEC published a request for comment on the nature, content, and timing of earnings releases and quarterly reports made by reporting companies, with an eye towards reducing the burden on public companies while at the same time enhancing the value of the disclosures to investors. Areas they seek to address include: The nature […more]