Updates

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

• Proposed Updates for Future* Version of U.S. GAAP Financial Reporting Taxonomy Related to Proposed ASUs on Interim Reporting and Government Grants - December 5, 2024
• Draft 2025 Special Purpose Acquisition Company (SPAC) Taxonomy - November 15, 2024
• Proposed Improvements for the 2025 GAAP Financial Reporting Taxonomy Reference Project and the Meta Model Relationships Taxonomy - November 8, 2024
• Updated 2024Q3 Version of the Open-End Fund Taxonomy - October 30, 2024
• Proposed Improvements for the 2025 GAAP Employee Benefit Plan Taxonomy Included in the 2025 GAAP Financial Reporting Taxonomy - October 28, 2024

From the Federal Register

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The latest for SEC Filers

News

Posted Thursday, January 9, 2025

SEC Draft XML NDSP Schema for FOCUS Report Published for Review

The Securities and Exchange Commission published the Draft XML Schema and supporting materials that will be used to support the final rule for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report The Commission is accepting technical feedback regarding the schema and materials until 4 pm ET, […more]

Page

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Posted Monday, January 6, 2025

December 2024 Newsletter

December, 2024 California seeks input on corporate climate disclosure programs. The California Air Resources Board (CARB), the state regulator responsible for developing programs to combat climate change, has published a request for comment regarding two climate-related programs: 1) the California Corporate Greenhouse Gas Reporting Program (authorized under Senate Bill 253), which requires reporting of greenhouse […more]

Event

data qualitySEC filers

Event date - Wednesday, March 19, 2025

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.

XBRL Taxonomy

SEC filers

Posted Monday, December 16, 2024

2025 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

The 2025 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2024 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).

News

Posted Monday, December 16, 2024

SEC Final Rule Electronic Submission of Certain Materials; Amendments Regarding FOCUS Report

The Securities and Exchange Commission (SEC) announced the publication of the final rule on Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. This rule requires certain forms to be prepared in XML and certain forms in Inline XBRL, specifically, the Commission is requiring, as proposed, the […more]