Updates

Posted Wednesday, November 4, 2026

Newsletter for the Reporting Standard of Business and Government

October, 2026 OCC Final GENIUS Act Rule published. The OCC announcement and rule, GENIUS Act: Revised Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers Subject to the Jurisdiction of the Office of the Comptroller of the Currency, states that “…the OCC will ensure that the reporting forms are consistent with the FDTA and the […more]

Posted Wednesday, October 21, 2026

How to Analyze a Starbucks-Chipotle Merger

Calcbench explains how to compare the business models of Starbucks and Chipotle to see whether a merger like this actually makes sense. Read more.

Posted Saturday, October 17, 2026

Approved Validation Rules

Version 31 Approved October, 2026

There are now 202 automated checks approved by the Data Quality Committee to help US GAAP and IFRS filers detect and resolve inconsistencies or errors in XBRL-formatted financials before submission to the Securities and Exchange Commission.

View company-specific data quality filing results and check your filing with the latest DQC Rules.

Posted Friday, October 2, 2026

September 2026 Newsletter

September, 2026 Federal Reserve Board seeks comment on two GENIUS Act proposals for Board-supervised entities with comments due by November 30, 2026. The first proposal, Implementing the Federal Reserve Board’s Responsibilities under the GENIUS Act, would require payment stablecoin issuers to back stablecoins with certain reserve assets and establish standardized capital requirements and risk management […more]

Posted Wednesday, September 9, 2026

August 2026 Newsletter

August, 2026 The Securities and Exchange Commission (SEC) published the June 2026 Semi-Annual Report to Congress on July 1, 2026. The report notes that key benefits of XBRL tagging for data consumers include “…decreased information asymmetry between firms and investors by reducing information processing costs, making stock prices more informative, and reducing market inefficiencies and […more]

Posted Friday, August 14, 2026

$9.4 Billion in tariff Refunds, to date

Calcbench explains how companies are using US GAAP and company extension concepts to disclose IEEPA refunds. Read more.

Posted Friday, August 14, 2026

$2.4 Trillion in Cloud Backlog: What the Remaining Performance Obligation Disclosures Really Say

Calcbench explains how the four largest cloud providers now report nearly $2.4 trillion of remaining performance obligations (RPO): revenue under signed contracts that has not yet been recognized. The totals are easy to add up. They are much harder to compare, because each company describes the timing of that backlog in a different way. Read […more]

Posted Thursday, August 6, 2026

July 2026 Newsletter

July, 2026 Joe Ferguson, President, The Civic Federation, to keynote GovFin 2026, a virtual conference for government finance officers. Before joining The Civic Federation in 2023, Joe Ferguson was inspector general for the City of Chicago from 2009 to 2021, appointed by former Mayor Richard M. Daley and twice reappointed by former Mayor Rahm Emanuel. […more]

Posted Monday, July 27, 2026

Catching Up on Tariff Disclosures – IEEPA

This post addresses how to find out what companies are disclosing as specific refund amounts they’re seeking or have already received per the Supreme Court’s block of the use of the International Emergency Economic Powers Act (IEEPA). Read more.

Posted Thursday, July 9, 2026

Bank Loan Loss Provisions and How to Get Them

This post addresses how to find evidence that bank customers — consumer and commercial borrowers alike — are under rising credit stress systematically, across the sector. Read more.