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

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The latest for SEC Filers

Event date - Thursday, October 5, 2023

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.


Posted Monday, July 3, 2023

June 2023 Newsletter

June 2023 SEC report on public and internal use of machine-readable data published to support FDTA implementation. The Securities and Exchange Commission (SEC) published their first Semi-Annual Report to Congress: Regarding Public and Internal Use of Machine-Readable Data for Corporate Disclosures, June 2023. This report is required under the Financial Data Transparency Act (FDTA), Section […more]


News

Posted Wednesday, June 28, 2023

FASB Request for Comment: Proposed ASU – Financial Instruments-Credit Losses

The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the Proposed ASU—Financial Instruments-Credit Losses (Topic 326): Purchased Financial Assets.  The proposed Update would require the application of that single accounting approach to all acquired financial assets (with exceptions) based on seasoning criteria. Comments are due by August […more]


XBRL Taxonomy

Posted Wednesday, June 21, 2023

2023 Resource Extraction Payments Taxonomy

Family RXP Version 2023 Taxonomy Guide https://xbrl.sec.gov/rxp/2023/rxp-taxonomy-guide-2023-06-20.pdf Zip https://xbrl.sec.gov/rxp/2023/rxp-2023.ziphttps://xbrl.sec.gov/snj/2023/snj-2023.zip Schemas: https://xbrl.sec.gov/rxp/2023/rxp-2023.xsd https://xbrl.sec.gov/rxp/2023/rxp-2023_ref.xsd https://xbrl.sec.gov/rxp/2023/rxp-entire-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd https://xbrl.sec.gov/country/2023/country-2023_def.xsd https://xbrl.sec.gov/snj/2023/snj-2023_def.xsd Common Taxonomy Files may be explicitly imported


News

Posted Tuesday, June 13, 2023

XBRL US Comments on FHFA Regulatory Review

XBRL US submitted a comment letter to the Federal Housing Finance Agency (FHFA) in response to their Regulatory Review; Request for Comment. Among other areas, the FHFA RFC sought input on legal and marketplace developments that may have rendered current regulations outmoded or inefficient. They also sought feedback on alternative methods to meet various regulatory […more]


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