Updates

News from XBRL International

• IASB to consider digital in new disclosure design - March 17, 2023
• Many companies still lack the resources for climate-related reporting - March 17, 2023
• UK inquiry into local government reporting - March 17, 2023
• ECB and ESAs call for enhanced ESG disclosure for securitised assets - March 17, 2023
• EFAG issues explanatory documents alongside ESRS - March 17, 2023

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

• 2023 XBRL Taxonomies Update - March 21, 2023
• Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy Guide - January 23, 2023
• December 2022 XBRL Taxonomies Update - December 20, 2022
• Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy - December 19, 2022
• SEC Interactive Data Test Suite Update 64d-221128 - December 8, 2022

From the Federal Register

• Regulation S-T-General Rules and Regulations for Electronic Filings - March 24, 2023
• Submission for OMB Review; Comment Request; Extension: Investment Company Interactive Data - March 24, 2023
• Shortening the Securities Transaction Settlement Cycle - March 6, 2023
• Adoption of Updated EDGAR Filer Manual - January 24, 2023
• Proposed Collection; Comment Request; Extension: Investment Company Interactive Data - January 19, 2023

Browse all news

The latest for and from Governments

News

SEC filers

Posted Wednesday, March 22, 2023

FASB Announcement: SEC Acceptance of 2023 GAAP Financial Reporting Taxonomy and SRT

The Financial Accounting Standards Board (FASB) announced that the Securities and Exchange Commission (SEC) has accepted the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy. The FASB also finalized the 2023 DQC Rules Taxonomy. Read the FASB announcement: XBRL SEC Accepts GAAP Taxonomies Action Alert_20230321

XBRL Taxonomy

SEC filers

Posted Tuesday, March 21, 2023

2023 Closed-End Fund Taxonomy

Family CEF Version 2023 Taxonomy Guide https://xbrl.sec.gov/cef/2023/cef-taxonomy-guide-2023-03-20.pdf Zip https://xbrl.sec.gov/2023.ziphttps://xbrl.sec.gov/cef/2023/cef-samples-2023.zip Schemas: https://xbrl.sec.gov/cef/2023/cef-2023_pre.xsd https://xbrl.sec.gov/cef/2023/cef-2023.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd Automatically imported: https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd https://www.xbrl.org/dtr/type/2022-03-31/types.xsd May be explicitly imported: Common Taxonomy Files

XBRL Taxonomy

SEC filers

Posted Tuesday, March 21, 2023

2023 Executive Compensation Disclosure Taxonomy

Family ECD Version 2023 Taxonomy Guide https://xbrl.sec.gov/ecd/2023/ecd-taxonomy-guide-2023-03-20.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2023.pdf Zip https://xbrl.sec.gov/2023.zip Schemas: https://xbrl.sec.gov/ecd/2023/ecd-2023.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd https://xbrl.sec.gov/ecd/2023/ecd-sub-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd Common Taxonomy Files

XBRL Taxonomy

Posted Tuesday, March 21, 2023

2023 US Mutual Fund Risk/Return Taxonomy

XBRL was mandated for mutual fund Risk/Return Summary reporting by the SEC. Details for the 2022 release of the Mutual Fund Taxonomy can be found here.

XBRL Taxonomy

Posted Tuesday, March 21, 2023

2023 Variable Insurance Product Taxonomy

XBRL was mandated for variable insurance product reporting by the SEC. Details for the 2023 release of can be found here.

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governmentSEC filerssoftware developmenttransparency

Posted Monday, March 6, 2023

Newsletter for the Reporting Standard of Business and Government

January/February 2023 SEC final rule calls for Inline XBRL for disclosures on policies to facilitate straight-through-processing. The final rule, Shortening the Securities Transaction Settlement Cycle is effective 60 days after the 3/6/2023 publication to the Federal Register. The rule adopts amendments to shorten the standard settlement cycle for most broker-dealer transactions from two business days […more]

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data qualitySEC filers

Posted Wednesday, March 1, 2023

Pay vs Performance Disclosures (ECD Taxonomy)

Pay vs Performance Disclosures (ECD Taxonomy) Item 402(v) requires tagging of the quantitative derivation of the difference between the “Total Compensation Amount” and the “Compensation Actually Paid” for both the PEO and the individuals comprising the Non-PEO NEOs. The ECD Taxonomy Guide published by the SEC indicated that all the members of the Adjustments to […more]

News

guidanceSEC filers

Posted Thursday, February 16, 2023

FASB Request for Comment: Proposed GAAP Taxonomy Style Guide & More

The Financial Accounting Standards Board (FASB) published a proposed GAAP Taxonomy Style Guide, Reference Style Guide (Style Guide) to help in analyzing the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC) to determine the appropriate role and format of the reference related to elements included in the GAAP Financial Reporting Taxonomy (GRT) […more]

News

rulesSEC filers

Posted Wednesday, February 15, 2023

SEC Finalizes Rule: Shortening the Securities Transaction Settlement Cycle

The Securities and Exchange Commission (SEC) published notification that they have posted their final rule, Shortening the Securities Transaction Settlement Cycle, to the Federal Register (official publication date is 3/6/2023). This rule is effective 60 days after the official publication date. It adopts rule amendments to shorten the standard settlement cycle for most broker-dealer transactions […more]

News

SEC filers

Posted Thursday, January 26, 2023

SEC Office of the Chief Data Officer Publishes Data Strategy FY 2022 – 2026

The Securities and Exchange Commission (SEC) Office of the Chief Data Officer published their Data Strategy FY 2022 – 2026 on January 26, 2023. The SEC Data Vision references goals: Enhance use of data assets Design and build integrated data infrastructure Promote data awareness and literacy Strengthen data management and governance