News from XBRL International

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

From the Federal Register


The latest for and from Governments

Posted Thursday, February 1, 2024

Newsletter for the Reporting Standard of Business and Government

January, 2024 California Senate Bill 253 mandates GHG emissions reporting by companies doing business in the state. The Climate Corporate Data Accountability Act (SB 253) requires companies with revenue of $1 million or more to report GHG emissions, scopes 1, 2, and 3. While the legislation does not call for structured data reporting, it provides […more]


News

Posted Monday, January 29, 2024

SEC Publishes Interim Release 24.0.1 of EDGAR, Now Supports FFD Taxonomy

The Securities and Exchange Commission (SEC) published interim release 24.0.1 of the EDGAR System on January 26 which now supports the Filing Fee Disclosure (FFD) taxonomy. This taxonomy provides the elements for tagging disclosures related to the Commission’s final rule on filing fee disclosures using Inline eXtensible Business Reporting Language (XBRL). Please see taxonomies.  


News

Posted Wednesday, January 24, 2024

FASB Implementation Guides on Leases and Investment Companies

The Financial Accounting Standards Board (FASB) issued for public comment two proposed Taxonomy Implementation Guides which were made available in December 2023 pending SEC acceptance. The first proposed Guide, Leases under Topic 842, includes a new example that illustrates the modeling for disclosures reporting information about leases not yet commenced. The second proposed Guide, Financial […more]


News

Posted Wednesday, January 24, 2024

SEC Adopts Final Rule for Special Purpose Acquisition Companies

The Securities and Exchange Commission (SEC) announced that they are adopting the final rule for Special Purpose Acquisition Companies, Shell Companies, and Projections, which calls for Inline XBRL tagging for information in Subpart 1600 of Regulation S-K. In the XBRL US comment letter submitted in response to this rule in proposal stage, we suggested that […more]


Posted Friday, January 19, 2024

Point of View

Everyone appreciates a good tip. Get some insights that could improve your use of the XBRL API to explore and research our collection of reports copied from the US SEC, FERC and XBRL International’s ESEF Filing Index.


Posted Tuesday, January 16, 2024

Approved Validation Rules

The Data Quality Committee approved version 23 of freely-available rules and guidance in January. There are now 135 automated checks helping US GAAP and IFRS filers detect and resolve inconsistencies or errors in XBRL-formatted financials before submission to the Securities and Exchange Commission.


Posted Wednesday, January 3, 2024

December, 2023 Newsletter

December, 2023 Happy New Year, and welcome back from the holidays! We’re excited about the opportunities ahead in 2024 – here’s a short preview of what to expect: Continued support for the Financial Data Transparency Act (FDTA), with planning underway for a workshop in Colorado focused on government reporting, ongoing engagement with FSOC agencies, legislative […more]


News

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]


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

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).


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