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

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The latest for SEC Filers

Posted Friday, December 2, 2022

November 2022 Newsletter

November, 2022 XBRL US Data Quality Committee (DQC) 20th Rule Set includes rules for Business Development Companies (BDC) and public companies. BDCs have just begun reporting financials in XBRL format for the first time this year, and the DQC is now preparing rules to help these new filers identify potential issues before their financials are […more]


Event date - Wednesday, January 25, 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.


Event date - Tuesday, March 21, 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.


News

Posted Thursday, December 1, 2022

FASB Issues Proposed Taxonomy Improvements for ASU-Leases (Topic 842): Common Control Arrangements

The Financial Accounting Standards Board (FASB) has issued for comment proposed GAAP Taxonomy Improvements to address the proposed Accounting Standards Update on accounting for leases between entities under common control: Leases (Topic 842) – Common Control Arrangements. Comments must be submitted by January 26, 2023. Read the release notes. Read the announcement for information on […more]


News

Posted Monday, November 28, 2022

XBRL US Comments on SEC Executive Compensation Disclosure Taxonomy

XBRL US submitted a comment letter to the Securities and Exchange Commission Office of Structured Disclosure in response to their request for input on the draft Executive Compensation Disclosure (ECD) Taxonomy. The taxonomy is to be used by filers as well as tool and service providers who work with them, to comply with the new […more]


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