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

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The latest for SEC Filers

News

artificial intelligencestandards

Posted Tuesday, July 16, 2024

XBRL US Comments on Dept of Commerce RFI: AI and Open Govt Data Assets

XBRL US responded to the Department of Commerce Request for Information on AI and Open Government Data Assets. The XBRL US letter stated, “We agree with the Department of Commerce view that AI systems should be powered by data that is not just machine-readable and accessible, but that is ‘machine-understandable’. Artificial intelligence has enormous potential […more]

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datagovernmentSEC filerssoftware developmenttransparency

Posted Monday, July 8, 2024

June 2024 Newsletter

June, 2024 Colorado, Connecticut, Pennsylvania, Ohio, Utah, and Virginia to address FDTA topics at GovFin 2024: Municipal Reporting Workshop, New York, NY, July 29-30, 2024. The 1 ½ day conference will address diverse topics including navigating the MSRB EMMA system, building taxonomies to represent bond issuance disclosures, and innovating with technologies like artificial intelligence to […more]

XBRL Taxonomy

SEC filers

Posted Wednesday, July 3, 2024

2024 Security-Based Swap Data Repositories and Execution Facilities

The Security-Based Swap Data Repositories (SDRs) and Execution Facilities taxonomy refers to the classification and organization of data related to security-based swaps, which are a type of derivative contract. This taxonomy is used to standardize the reporting and dissemination of information about these financial instruments to ensure transparency, regulatory compliance, and market integrity.

XBRL Taxonomy

SEC filers

Posted Wednesday, July 3, 2024

2024 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). SEC’s IFRS Taxonomy FAQ 2024 IFRS Taxonomy […more]

News

standardsFDTA

Posted Monday, July 1, 2024

SEC Publishes Semi-Annual Report to Congress, June 2024

The Securities and Exchange Commission (SEC) has published its Semi-Annual Report to Congress for June 2024. New information since the last report includes additional Commission rulemaking releases adopting structured data tagging requirements; the setting aside of the SEC Share Repurchase rule that had structured data tagging requirements; and updated statistics in the analysis of the […more]