Numerous SEC programs for public companies and investment management companies have been introduced since the first program was established in 2009. The SEC has expanded not only the kinds of companies required to report, but the types of disclosures that must be prepared in XBRL as well.
To support new registrants and to ease the transition into new programs, the XBRL US community conducts education and training events, writes guidance documents, and publishes blog posts and papers. We review and provide feedback on new SEC and FASB taxonomies; and on proposed rules that have structured data components.
SEC filers looking for a greater understanding about XBRL can access these free online learning modules:
- XBRL Fundamentals, 20-minute module introduction (requires free registration).
- Understanding the US GAAP Taxonomy, 30-minute explanation of the US GAAP Taxonomy (requires free registration).
- What is structured data? 3 minute video explaining structured versus unstructured data.
- What are data standards? 3 minute video.
More online training programs from XBRL US can be found on this page. Below are upcoming live events covering current topics to keep registrants abreast of new developments in structured data.
Upcoming events for SEC filers
The Financial Accounting Standards Board (FASB) develops and maintains the DQC Rules Taxonomy (DQCRT) in conjunction with the US GAAP Financial Reporting Taxonomy. The DQCRT contains freely available rules that issuers use to...
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