Updates

News from XBRL International

• Deal reached on ESAP to provide investor access to EU data - May 28, 2023
• Think Digital for Sustainability Disclosures - May 28, 2023
• FRC publishes minimum standard for audit committees - May 28, 2023
• ASIC highlights need for transparency in sustainable finance - May 28, 2023
• 94% of companies committed to complying with CSRD - May 28, 2023

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

• Draft 2023 Open-End Fund (OEF) Taxonomy - May 4, 2023
• FASB Issues Proposed Updates for Future* Version of U.S. GAAP Financial Reporting Taxonomy Related to Proposed ASU on Crypto Assets - April 11, 2023
• 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

From the Federal Register

• Adoption of Updated EDGAR Filer Manual - April 20, 2023
• Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report - April 18, 2023
• Cybersecurity Risk Management Rule for Broker-Dealers, Clearing Agencies, Major Security-Based Swap Participants, the Municipal Securities Rulemaking Board, National Securities Associations, National Securities Exchanges, Security-Based Swap Data Repositories, Security-Based Swap Dealers, and Transfer Agents - April 5, 2023
• 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

Browse all news

The latest for and from Governments

News

SEC filers

Posted Wednesday, March 29, 2023

FASB Proposed GAAP Taxonomy Improvements: Accounting & Disclosure of CryptoAssets

The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, to improve the accounting for and disclosure of certain crypto assets. Comments are due by June 6, 2023. Read the action alert: FASB Staff […more]

News

SEC filers

Posted Wednesday, March 29, 2023

FASB Proposed GAAP Taxonomy Improvements: Income Tax Disclosures

The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The comment period for this public exposure ends on May 30, 2023. Read the action alert:  FASB Staff Issues Proposed GAAP Taxonomy Improvements for Proposed ASU on Improvements […more]

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

News

SEC filers

Posted Wednesday, March 22, 2023

SEC Commissioners Unanimously Support Electronic Filings

The Securities and Exchange Commission (SEC) held an open meeting to discuss amendments to require broker dealers and other registrants to electronically file certain forms that are currently allowed to be submitted in paper format. All SEC commissioners unanimously supported the proposal. Comments are due 60 days after publication in the Federal Register or May […more]

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.

News

SEC filers

Posted Monday, March 20, 2023

SEC Upgrades to EDGAR 23.1, Now Supporting 2023 Taxonomies

The Securities and Exchange Commission (SEC) announced that the EDGAR System has been upgraded to Release 23.1 and now supports 2023 taxonomies. The newly released Executive Compensation Disclosure (ECD) taxonomy now includes the elements needed for tagging disclosures required by the Commission’s final rule on Insider Trading Arrangements and Related Disclosures. The 2023 U.S. Generally Accepted […more]

News

broker dealers

Posted Wednesday, March 15, 2023

SEC Proposes Broker Dealer Rule, Addressing Cybersecurity Risks, with Custom XML

The Securities and Exchange Commission (SEC) published a rule proposal, Addressing Cybersecurity Risks to the U.S. Securities Markets, which calls for broker-dealers, the Municipal Securities Rulemaking Board, clearing agencies, major security-based swap participants, national securities associations and exchanges, security-based swap data repositories and swap dealers, and transfer agents, to address their cybersecurity risks. They will […more]