Updates

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

• Draft 2024 Daily Market Data Report (DMDR) Schema and Renderer - April 1, 2024
• Draft 2024 Security-Based Swap (SBS) Taxonomy - March 27, 2024
• 2024 XBRL Taxonomies Update - March 19, 2024
• Cash Flow Statement Data Element Presentation - March 8, 2024
• 2024 Filing Fee Disclosure (FFD) Taxonomy - January 29, 2024

From the Federal Register

• Adoption of Updated EDGAR Filer Manual - April 19, 2024
• The Enhancement and Standardization of Climate-Related Disclosures for Investors - March 28, 2024
• Special Purpose Acquisition Companies, Shell Companies, and Projections - February 26, 2024
• Regulatory Flexibility Agenda - February 9, 2024
• Adoption of Updated EDGAR Filer Manual - January 24, 2024

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The latest for SEC Filers

News

SEC filers

Posted Wednesday, December 20, 2023

FASB Update on Accounting for Debt with Conversion

The Financial Accounting Standards Board (FASB) issued for public comment proposed GAAP Taxonomy improvements for an update to improve the accounting for debt with conversion and other options: Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments (Release Notes). The comment period ends on March 18, 2024. Send comments to […more]

News

standardsSEC filersgovernment

Posted Tuesday, December 19, 2023

SEC Publishes Second FDTA Semiannual Report to Congress

The Securities and Exchange Commission (SEC) has published the second FDTA Semi-Annual Report to Congress. The report notes that there are 54 forms, schedules, and statements containing disclosures required under Securities Act Section 7, Exchange Act Section 13, or Exchange Act Section 14. Three-quarter (42) of these forms, schedules, and statements require some machine-readable data. […more]

XBRL Taxonomy

SEC filers

Posted Monday, December 18, 2023

2024 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

The 2024 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2023 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).

News

SEC filers

Posted Monday, December 18, 2023

FASB Publishes 2024 GAAP, SEC Reporting and DQC Rules Taxonomies

The Financial Accounting Standards Board (FASB) announced the availability of the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”). The FASB also announced the availability of the 2024 DQC Rules Taxonomy (DQCRT), which together with the GAAP Taxonomy are collectively referred to as […more]

News

SEC filers

Posted Monday, December 18, 2023

SEC Upgrades to EDGAR Release 23.4, Now Supports FND Taxonomy

The Securities and Exchange Commission (SEC) upgraded the EDGAR System to Release 23.4 which now supports the Fund (FND) Taxonomy to be used for tagging elements related to the final rule on Investment Company Names. The SEC announcement pointed out that “…  this version does not include an fnd-entire entry point due to technical issues […more]