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
75% of disclosures reported to the Securities and Exchange Commission (SEC) under Securities Act Section 7, Exchange Act Sections 13 and 14 are submitted in structured, standardized format. The SEC opts for structured...
The Meta Model incorporates expressive relationships that help preparers identify the appropriate elements for tagging in their filings, support data users in consuming data, and facilitate the creation of business rules. By conveying...
At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission....
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