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

News

Posted Wednesday, January 29, 2025

FASB RFC: GAAP Taxonomy Improvements on Accounting Changes and Segments

The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements related to accounting changes and segment reporting after adoption of Accounting Standards Update 2023-07.  The comment period for the proposed Guide on accounting changes ends on February 21, 2025. The comment period for the proposed Guide on segments ends […more]


News

Posted Tuesday, January 21, 2025

SEC Commissioner Mark T. Uyeda Named Acting SEC Chair

The Securities and Exchange Commission (SEC) announced today that Mark T. Uyeda has been named acting Chair of the SEC. It is expected that former SEC Commissioner Paul Atkins will be nominated to run the SEC on a permanent basis. Read the announcement.


News

Posted Tuesday, January 14, 2025

XBRL US Comments on SEC SPAC Taxonomy

XBRL US responded to the Securities and Exchange Commission (SEC) Draft 2025 SPAC Taxonomy and Draft Taxonomy Guide,which will be used by registrants to satisfy requirements of the final rule, Special Purpose Acquisition Companies, Shell Companies, and Projections. Comments submitted centered on the taxonomy use of open hypercubes, dimensions, data types, text block elements, mismatch […more]


News

Posted Thursday, January 9, 2025

SEC Draft XML NDSP Schema for FOCUS Report Published for Review

The Securities and Exchange Commission published the Draft XML Schema and supporting materials that will be used to support the final rule for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report The Commission is accepting technical feedback regarding the schema and materials until 4 pm ET, […more]


Posted Monday, January 6, 2025

December 2024 Newsletter

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]


XBRL Taxonomy

Posted Monday, December 16, 2024

2025 US GAAP Financial, SEC Reporting and DQC Rules Taxonomies

The 2025 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2024 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).


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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