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Posted Monday, December 4, 2023

November, 2023 Newsletter

November 2023 XBRL US GovFin 2023 Conference session videos now available. Hear the discussions with regulators from the Securities and Exchange Commission, the Federal Regulatory Commission, and the Federal Deposit Insurance Corporation; standards organizations including the Governmental Accounting Standards Board (GASB), and the Global LEI Foundation; and municipal reporting experts from Funkhouser & Associates, Tenbar […more]


News

Posted Tuesday, November 28, 2023

XBRL US Comments on SEC Rule Proposal on Registered Index-Linked Annuities

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) rule proposal for Registration for Index-Linked Annuities; Amendments to Form N-4 for Index-Linked and Variable Annuities. The proposal calls for amendments to align disclosures of registered index-linked annuities (RILA) with those of variable annuities, and to require the reporting of […more]


News

Posted Tuesday, November 21, 2023

XBRL US RMWG Comments on SEC EDGAR Next Proposal

The XBRL US Regulatory Modernization Working Group submitted a comment letter in response to the Securities and Exchange Commission proposed rule, EDGAR Filer Access and Account Management, also known as “EDGAR Next”.  The letter addressed questions posed in the SEC proposal and raised specific concerns about: 1) the need for additional API functionality to keep […more]


News

Posted Friday, October 27, 2023

XBRL US RMWG Requests Extension to SEC Comment RE: EDGAR Next Proposal

The XBRL US Regulatory Modernization Working Group submitted a comment letter in response to the Securities and Exchange Commission proposed rule, EDGAR Filer Access and Account Management, also known as “EDGAR Next”. The letter requests a 60-day extension on the current comment period, set to expire on November 21, 2023, given the technical complexity of […more]


News

Posted Wednesday, October 18, 2023

SEC Proposes Rule: Volume-Based Exchange Transaction Pricing for NMS Stocks

The Securities and Exchange Commission (SEC) published a new rule proposal, Volume-Based Exchange Transaction Pricing for NMS Stocks, to prohibit national securities exchanges from offering volume-based transaction pricing in connection with the execution of agency-related orders in certain stocks. If exchanges offer such pricing for their members’ proprietary orders, the proposal would require the exchanges […more]



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SEC Updates on XBRL (Browse archive)

XBRL Fundamentals from AICPA & XBRL US


This course provides an introduction to the eXtensible Business Reporting Language (XBRL) standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. Learn the details on the SEC requirements for tagging US GAAP financial statements.

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