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XBRL Taxonomy

Posted Friday, September 30, 2022

2022 Q4 Executive Compensation Disclosure Taxonomy

Family ECD Version 2022Q4 Taxonomy Guide https://xbrl.sec.gov/ecd/2022q4/ecd-taxonomy-guide-2022-12-19.pdf Release Notes https://xbrl.sec.gov/doc/releasenotes-2022q4.pdf Zip https://xbrl.sec.gov/2022q4.zip Schemas: https://xbrl.sec.gov/ecd/2022q4/ecd-2022q4.xsd https://xbrl.sec.gov/ecd/2022q4/ecd-sub-2022q4.xsd https://xbrl.sec.gov/dei/2022q4/dei-2022q4.xsd or https://xbrl.sec.gov/dei/2022/dei-2022.xsd Automatically imported: https://www.xbrl.org/dtr/type/2020-01-21/types.xsd https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd May be explicitly imported: https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd Common Taxonomy Files


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Posted Monday, September 12, 2022

SEC CEF and BDC Q&A

SEC CEF and BDC Q&A Do the Risk Factors section of the 10-Q or 10-K need to be tagged if the company refers to the prior filing that indicates there are no further updates or changes? A: It is assumed if the risk factors are not tagged this infers that the risk factors have not […more]


News

Posted Tuesday, September 6, 2022

FASB Launches Public Review for DQCRT

The Financial Accounting Standards Board (FASB) announced the start of a public review period for the proposed 2023 DQC Rules Taxonomy (DQCRT) which adds the following DQC Rules: • DQC 0013: Negative Values with Dependence • DQC 0015: Negative Values • DQC 0047: Calculation Descendants with No Balance Type • DQC 0053: Excluded Members from […more]


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Posted Tuesday, September 6, 2022

August 2022 Newsletter

The Small Business Administration (SBA) streamlined their Surety Bond Guarantee Program with XBRL automation. The head of the SBA, Administrator Isabella Casillas Guzman, noted in their release, “SBA’s Surety Bond Guarantees are critical for small businesses to be able to qualify, compete for, and complete major projects—including many of the improvement projects being funded as […more]


News

Posted Thursday, August 25, 2022

SEC Final Rule on Pay Vs Performance Requires Inline XBRL

The Securities and Exchange Commission (SEC) announced their final rule on Pay Versus Performance, which requires issuers to disclose in any proxy or consent solicitation material compensation-related information including the relationship between executive compensation paid and financial performance of the issuer. The final rule requires registrants to separately tag each value disclosed in the table, […more]


XBRL Taxonomy

Posted Tuesday, August 16, 2022

2022Q3 US GAAP Taxonomy Supplement

The 2022 Q3 Supplemental GAAP Taxonomy which is made up of improvements to the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) includes improvements for the U.S. Securities and Exchange Commission (SEC) Release Nos. 33–10771; 34–88606; IC–33836. That release requires that a business development company submit financial […more]


News

Posted Tuesday, August 16, 2022

SEC Announces EDGAR Upgrade to Support FASB Q3 Supplemental GAAP Taxonomy

The Securities and Exchange Commission (SEC) announced today that they have upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.2 and now supports the 2022 Q3 supplemental U.S. Generally Accepted Accounting Principles (GAAP) Financial Reporting Taxonomy and 2022 Q3 supplemental SEC Reporting Taxonomy (SRT). The 2022 Q3 supplements to the US […more]


News

Posted Tuesday, August 16, 2022

FASB Announces SEC Accepts Q3 Supplemental GAAP Taxonomy

The Financial Accounting Standards Board (FASB) announced that the Securities and Exchange Commission (SEC) has accepted the 2022 Q3 Supplemental GAAP Taxonomy. Read the FASB Announcement: SEC Accepts 2022 Q3 Supplemental GAAP Taxonomy (August 162022)  


News

Posted Tuesday, August 16, 2022

XBRL US Comments on SEC Proposal on Enhanced ESG Disclosures for Investment Companies

XBRL US submitted a comment letter responding to the Securities and Exchange Commission (SEC) proposal on Enhanced Disclosures by Certain Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices. This proposal would require funds to provide disclosures regarding ESG strategies; and furthermore, to tag these disclosures in Inline XBRL format. Disclosure of […more]


News

Posted Tuesday, August 16, 2022

XBRL US Comments on SEC Proposal on Investment Company Names

XBRL US submitted a comment letter responding to the Securities and Exchange Commission (SEC) proposal on Investment Company Names. This proposal would require funds to to enhance investor protection through greater clarity and transparency in fund names; and by improving the disclosure requirements for fund terminology by requiring narrative disclosures about a fund’s 80% investment […more]



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