Items tagged with "guidance"

Public Exposure for Comment – Data Quality Committee Rules

Wednesday, April 15 - Monday, June 1, 2020
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its twelfth public exposure period on April 15 and the comment period closes on June 1, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]


SEC on Availability of FASB Implementation Guides

The SEC announced the availability of FASB Implementation Guides covering the following topics: Accounting Changes Financing Receivable and Current Expected Credit Loss Disclosures Insurance—Long-Duration Contracts Leases under Topic 842 Retirement Benefits—Phase 3 Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) Read the announcement. Access the guides.  


Public Exposure for Comment – Data Quality Committee Guidance

Monday, March 16, 2020 - Friday, May 1, 2020
XBRL US Public Review
Read about guidance and comment

The XBRL US Center for Data Quality seeks comment on its Variable Interest Entities Guidance during a 45-day review period that will end on Friday, May 1, 2020. This Guidance is designed to address the introduction of the ConsolidatedEntitiesAxis in the 2020 US GAAP Taxonomy. US GAAP taxonomies up to 2019 included in the VIE […more]


Approved Validation Rules

The Data Quality Committee released version 11 of freely-available rules and guidance in February. These 53 rules are automated checks that help filers using US GAAP and IFRS Taxonomies supported by the US Securities and Exchange Commission detect and resolve inconsistencies or errors in XBRL-formatted financial data.


Novaworks LLC on XBRL US Taxonomy Development Handbook

Novaworks LLC posted a blog describing the newly released Taxonomy Development Handbook (TDH). Read the blog. Access the TDH and participate in the public review.


Standards Development Handbook Published for Comment by XBRL US

Regulators, data analytics & software providers, reporting entities are invited to review XBRL US, the nonprofit standards organization, published an initial exposure draft of the Taxonomy Development Handbook (TDH), a comprehensive guide that directs regulators, industry experts, and businesses through a practical, consistent roadmap to building high quality data standards using XBRL. The handbook walks […more]


Public Exposure for Comment – Taxonomy Development Handbook

Tuesday, November 19, 2019 - Friday, February 21, 2020
XBRL US Public Review
Read the Handbook and comment

The Taxonomy Development Handbook (TDH) is a comprehensive guide that directs regulators, industry experts, and businesses through a practical, consistent roadmap to building high quality data standards using XBRL. This draft release was developed by the XBRL US Domain Steering Committee (DSC) for a 90-day public review period that ends on February 21, 2020.


Public Exposure of Validation Rules & Guidance

The Data Quality Committee (DQC) seeks comment on version 12 of the DQC Rules for SEC filings through Monday, June 1, 2020. XBRL US Members and public company personnel can use our secure service to check their filings with approved and public exposure rules.


SEC Public Review for EDGAR Filer Manual (Volume II) (Version 52)

The Securities and Exchange Commission has published a draft EDGAR Filer Manual (Volume II) (Version 52). The EFM draft has been published to solicit input and aid filers in preparing for potential EDGAR System changes, scheduled for September 30, 2019. If approved, the final version of the EFM will be made available on or about […more]


Public Exposure for Comment – Data Quality Committee Rules

Thursday, August 1 - Monday, September 16, 2019
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its tenth public exposure period on August 1 and the comment period closes on September 16, 2019. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]