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The latest for and from Governments

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Posted Monday, January 6, 2025

Newsletter for the Reporting Standard of Business and Government

December, 2024 California seeks input on corporate climate disclosure programs. The California Air Resources Board (CARB), the state regulator responsible for developing programs to combat climate change, has published a request for comment regarding two climate-related programs: 1) the California Corporate Greenhouse Gas Reporting Program (authorized under Senate Bill 253), which requires reporting of greenhouse […more]


News

Posted Monday, December 16, 2024

2025 FASB GAAP, SRT, Employee Benefit Plan, DQCRT & GAAP Meta Model Taxonomies Now Available

The Financial Accounting Standards Board (FASB) today announced the availability of the 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT). The FASB also announced the availability of the 2025 DQC Rules Taxonomy (DQCRT) and 2025 GAAP Meta Model Relationships Taxonomy (MMT), which together with the GRT, SRT, and […more]


News

Posted Monday, December 16, 2024

SEC Final Rule Electronic Submission of Certain Materials; Amendments Regarding FOCUS Report

The Securities and Exchange Commission (SEC) announced the publication of the final rule on Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. This rule requires certain forms to be prepared in XML and certain forms in Inline XBRL, specifically, the Commission is requiring, as proposed, the […more]


News

Posted Monday, December 16, 2024

SEC Upgrades to EDGAR Release 24.4, Supports Updated VIP Taxonomy for Registered Index-Linked Annuities

The Securities and Exchange Commission (SEC) Office of Structured Disclosure announced the upgrade of the EDGAR System to Release 24.4 which now supports the updated Variable Insurance Product (VIP) Taxonomy. The 2024q4 version of the VIP taxonomy provides the elements for tagging disclosures related to the Commission’s final rule on Registration for Index-Linked Annuities and Registered […more]


News

Posted Friday, December 6, 2024

FASB RFC: GAAP Taxonomy Improvements on Measurement of Credit Losses for A/R and Contract Assets

The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the following proposed Accounting Standards Update on Topic 326: Measurement of Credit Losses for Accounts Receivable and Contract Assets for Private Companies and Certain Not-for-Profit Entities (Release Notes). Comments will be accepted until January 17, 2025 by emailing […more]


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Posted Monday, December 2, 2024

November 2024 Newsletter

November, 2024 Digital Reporting for Measurable Results: Climate, Corporate, Government event replay now available. The one-day conference, held in Washington, DC, featured keynote United States Congressman Patrick McHenry (R-NC), Chairman of the House Financial Services Committee, sponsor of the Financial Data Transparency Act (FDTA). In his remarks, the Congressman noted, “…there’s been a long intentionality […more]


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Posted Tuesday, November 5, 2024

October 2024 Newsletter

October, 2024 U.S. Senator Mark R. Warner (D-VA) and U.S. Congressman Patrick McHenry (R-NC) to speak at Digital Reporting for Measurable Results, November 14 in Washington, DC. Congressman McHenry will give a keynote address and Senator Warner will provide special videotaped remarks addressing the importance of the Financial Data Transparency Act (FDTA) which is expected […more]


News

Posted Saturday, November 2, 2024

FASB RFC: 2025 GAAP Financial Taxonomy Reference Project & Meta Model Relationships Taxonomy

The Financial Accounting Standards Board (FASB) announced request for comment on: Proposed Improvements for the 2025 GAAP Financial Reporting Taxonomy Reference Project (Release Notes) File Reference No. 2025-2650, which address the assignment of reference roles, review of reporting requirements during the reference project and improvements made to improve the utility of the taxonomy. The comment […more]


News

Posted Saturday, November 2, 2024

FASB RFC: GAAP Taxonomy Updates on Internal-Use Software and Accounting Acquirer in Acquisition of VIE

The Financial Accounting Standards Board (FASB) announced request for comment on proposed GAAP Taxonomy Improvements for the following Accounting Standards Updates: Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (Release Notes). The change aims to update accounting guidance to better align with how software is developed.  The comment period […more]


News

Posted Tuesday, October 22, 2024

FASB RFC – EBP Taxonomy & Guide on Boolean, Fixed Lists, and Extensible Enumerations

The Financial Accounting Standards Board (FASB) announced request for comment on: Proposed technical and other conforming improvements to 2025 Employee Benefit Plan (EBP) Taxonomy which is included in the GAAP Financial Reporting Taxonomy. Comments must be submitted by November 18, 2024. (File Reference No. 2025-2600.) Proposed GAAP Taxonomy Implementation Guide, Boolean, Fixed Lists and Extensible […more]



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