News from XBRL International

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

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News

Posted Wednesday, August 7, 2024

FASB RFC on Proposed Taxonomy Implementation Guide, Income Taxes

The Financial Accounting Standards Board (FASB) has issued a Proposed Taxonomy Implementation Guide, Income Taxes (Topic 740), which is based on the 2024 GAAP Financial Reporting Taxonomy. The proposed Guide demonstrates the modeling for the reporting of income taxes under FASB Accounting Standards Codification® Topic 740. Interested parties may submit comments on the proposed Guide on […more]


News

Posted Thursday, August 1, 2024

FASB RFC on Proposed Taxonomy Improvements

The Financial Accounting Standards Board published proposed GAAP Taxonomy Improvements for public exposure periods and has requested comment as follows: The FASB recently re-exposed for comment Proposed GAAP Taxonomy Improvements for Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The Taxonomy Staff is interested in feedback on […more]


News

Posted Thursday, August 1, 2024

FDTA Agencies Publish Proposed Rule

The rule proposal for the Financial Data Transparency Act (FDTA) has been published on the websites of  the FDIC, the Consumer Financial Protection Bureau (CFPB), the Commodities Future Trading Commission (CFTC), the National Credit Union Administration (NCUA), the Federal Housing Finance Agency (FHFA) , the Securities Exchange Commission (SEC), and the Federal Reserve. Securities and […more]


Posted Tuesday, July 16, 2024

Point of View

The complexities of the municipal bond market make it challenging for bond data users to quickly find what they need when searching in the Municipal Securities Rulemaking Board (MSRB) Electronic Municipal Markets Access (EMMA) system. The Financial Data Transparency Act (FDTA) is an important opportunity to enable easier, more concrete search capabilities at a granular level by leveraging entity identifiers and standardization of data.


Posted Tuesday, July 16, 2024

XBRL US Comments on Dept of Commerce RFI: AI and Open Govt Data Assets

XBRL US responded to the Department of Commerce Request for Information on AI and Open Government Data Assets. The XBRL US letter stated, “We agree with the Department of Commerce view that AI systems should be powered by data that is not just machine-readable and accessible, but that is ‘machine-understandable’. Artificial intelligence has enormous potential […more]


Posted Monday, July 8, 2024

June 2024 Newsletter

June, 2024 Colorado, Connecticut, Pennsylvania, Ohio, Utah, and Virginia to address FDTA topics at GovFin 2024: Municipal Reporting Workshop, New York, NY, July 29-30, 2024. The 1 ½ day conference will address diverse topics including navigating the MSRB EMMA system, building taxonomies to represent bond issuance disclosures, and innovating with technologies like artificial intelligence to […more]


XBRL Taxonomy

Posted Wednesday, July 3, 2024

2024 Security-Based Swap Data Repositories and Execution Facilities

Family SBS Version 2024 Taxonomy Guide https://xbrl.sec.gov/sbs/2024/sbs-taxonomy-guide-2024-06-25.pdf Zip https://xbrl.sec.gov/sbs/2024/sbs-2024.zip Entry point schemas: https://xbrl.sec.gov/sbs/2024/sbs-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-cco-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-com-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-fex-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-fin-2024.xsd https://xbrl.sec.gov/sbs/2024/sbs-sbsef-ocx-2024.xsd Automatically imported: https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd%C2%A0 May be explicitly imported: Common Taxonomy Files


XBRL Taxonomy

Posted Wednesday, July 3, 2024

2024 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). SEC’s IFRS Taxonomy FAQ 2024 IFRS Taxonomy […more]


Posted Monday, July 1, 2024

SEC Publishes Semi-Annual Report to Congress, June 2024

The Securities and Exchange Commission (SEC) has published its Semi-Annual Report to Congress for June 2024. New information since the last report includes additional Commission rulemaking releases adopting structured data tagging requirements; the setting aside of the SEC Share Repurchase rule that had structured data tagging requirements; and updated statistics in the analysis of the […more]


News

Posted Friday, June 28, 2024

SEC Custom Tag Rate Analysis Shows Decline for All Except Accelerated Filers

The Securities and Exchange Commission (SEC) published an analysis of custom tag rates which found that Forms 10-K and 10-K/A shows a decrease in average custom tag rate for filings in 2023 compared to 2022 across all filer status except the accelerated filer category, for which the rate remains flat. Read the full analysis.


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