News from XBRL International

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

From the Federal Register


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News

Posted Monday, March 18, 2024

SEC EDGAR XBRL Guide Published

The Securities and Exchange Commission (SEC) has published their EDGAR XBRL Guide , covering Instance Content, Filing Fee Exhibits, Custom Taxonomies, Rendering and Validation.  


Posted Thursday, March 7, 2024

SEC Final Rule on Climate-Related Disclosures for Investors

The Securities and Exchange Commission (SEC) published the final rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors which requires electronic (XBRL) tagging of certain climate-related disclosures. Requirements include the reporting of narrative climate-related disclosures including material risks, mitigation, oversight, and targets, for all companies. Reporting of scopes 1 and 2 greenhouse gas […more]


Posted Tuesday, March 5, 2024

February 2024 Newsletter

February, 2024 Climate disclosure rule on the agenda for SEC Open Meeting. On Wednesday, March 6, 2024, during the Securities and Exchange Commission Open Meeting, the Commission will consider the proposed rule, “The Enhancement and Standardization of Climate-Related Disclosures for Investors“. The meeting will be webcast so be sure to check the SEC website on […more]


News

Posted Friday, March 1, 2024

FASB Hosting Webinar: 2024 GAAP & SEC Reporting Taxonomy Improvements & SEC Update

The Financial Accounting Standards Board (FASB) announced that they will be holding a webinar, “2024 GAAP and SEC Reporting Taxonomy Improvements and SEC Update” on Tuesday, April 2 from 1:30 – 3:00 PM ET. The discussion will feature a fireside chat with Christine Botosan, FASB Board Member, and Christine Cheng, Assistant Professor of Accounting at […more]


News

Posted Friday, February 9, 2024

SEC Publishes Regulatory Flexibility Agenda

The Securities and Exchange Commission (SEC) published the Regulatory Flexibility Agenda (RFA) in the Federal Register. The listing includes only those agenda entries for which an RFA analysis is required. An analysis is required where there will be a significant impact on a large number of small reporting entities.  Comments concerning the RFA agenda and […more]


Posted Thursday, February 1, 2024

January 2024 Newsletter

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]


Page

Posted Friday, January 19, 2024

Point of View

The Data Quality Committee (DQC) creates freely available validation rules that provide clearly defined guardrails for corporate issuers to follow.


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