analysts

Preliminary Information for Tagging Cover Page Data Using Inline XBRL

To help US GAAP filers prepare for tagging the cover information, Novaworks Software has drafted a guide sheet with information that illustrates the XBRL elements and their corresponding data points. This guide sheet is applicable to all filers, with information for the cover pages for Form 10-K, Form 10-Q, Form 8-K, Form 20-F, and Form […more]

Calcbench data cited in WSJ article

In this issue:

• Lease Accounting… There’s More
• Capex spending, both up and down.
• Restructuring costs on the rise.
• Restructuring costs up close.
• When Amazon takes over the world.

Navigating New Developments in Financial Reporting

The pace of regulatory developments in financial reporting has accelerated significantly. Standard setters and regulators have transformed both accounting standards and the format of financial reporting, resulting in vast changes to not only how accounting is recorded, but also how financial results are reported. Proper handling of these accounting and reporting changes is a key […more]

The Calcbench Insider: May 2019

In this issue:

• Lease Accounting… There’s More
• Capex spending, both up and down.
• Restructuring costs on the rise.
• Restructuring costs up close.
• When Amazon takes over the world.

Data Quality 9th Ruleset Public Review & IFRS Discussion

3:00 PM EDT Wednesday, May 15, 2019
XBRL US Webinar
Watch/listen to replay

Attend this session for an in-depth review of the Inline XBRL instance document and hear best practices on how to successfully manage the differences between conventional and Inline instances.

SEC Requires XBRL Tagging of 8-K

In March 2019, the SEC adopted final amendments to its rules which On March 20, 2019, the SEC adopted final rule amendments, in connection with the FAST Act, which have expanded the scope of XBRL tagging requirements to the cover page of Forms 8-K, 10-Q, 10-K, 20-F, and 40-F (annual reports) using Inline XBRL. The […more]

Novaworks News – April, 2019

In this issue: SEC Adopts FAST Act Simplification and Modernization of Regulation S-K SEC Releases EDGAR 19.1.1 SEC Proposes Offering Reforms for Business Development Companies and Registered Closed-End Funds SEC Staff to Hold Spring Fintech Forum on Distributed Ledger Technology and Digital Assets

The Calcbench Insider: April 2019

In this issue:

• Our newest masterclass video is here.
• Where the spending goes.
• Adventures in taxes and net income.
• Taxes, Part II: trends in payments.
• Big movers in goodwill, intangible assets.

SEC Requires XBRL Tagging of 8-K

In March 2019, the SEC adopted final amendments to its rules which expand the XBRL tagging requirement to Form 8-K filings. And it’s not just for selected Form 8-K filings; it’s for all of them. Form 8-K is the interim report that companies must file with the SEC to announce major events that shareholders should […more]

CFA Institute on XBRL and Audit

In a recent blog post from the CFA Institute, Mohini Singh, ACA, Director of Financial Reporting, commented that with the mandate to use Inline XBRL for corporate filings in the United States and in Europe, it is time to begin considering audit for the XBRL version of the filing. The blog points out that: “Only […more]