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

standards

Posted Friday, June 28, 2024

SEC Custom Tag Rate Analysis Shows Decline for All Except Accelerated Filers

The Securities and Exchange Commission (SEC) published an analysis of custom tag rates which found that Forms 10-K and 10-K/A shows a decrease in average custom tag rate for filings in 2023 compared to 2022 across all filer status except the accelerated filer category, for which the rate remains flat. Read the full analysis.

News

standards

Posted Friday, June 28, 2024

SEC EDGAR System Upgraded to Release 24.2

The Securities and Exchange Commission (SEC) upgraded the EDGAR system to Release 24.2 which now supports the IFRS Taxonomy 2024 and the Security-Based Swap (SBS) taxonomy. Please see notes below from the SEC related to this release: The 2024 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made […more]

Event

SEC filersdata quality

Event date - Wednesday, September 25, 2024

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

standards

Posted Wednesday, June 26, 2024

SEC Publishes Final Swaps Based Securities (SBS) Taxonomy

The Securities and Exchange Commission (SEC) published the final Swaps Based Securities (SBS) Taxonomy which can be found here. The Commission also published illustrative sample documents in advance of the EDGAR 24.2 release, which will incorporate the final SBS taxonomy into EDGAR.

News

standards

Posted Tuesday, June 25, 2024

SEC Announces Draft Cybersecurity Disclosure Taxonomy Published

The Securities and Exchange Commission (SEC) announced that they had published the draft Cybersecurity Disclosure (CYD) taxonomy to support the final rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. Taxonomy files are included here. Comments on this taxonomy are due by August 23, 2024.