Items tagged with "SEC filers"

Newsletter for the Reporting Standard of Business and Government

December, 2019 Happy New Year! The stage is set for a great 2020, thanks to the work of our members on critical projects in 2019: Completing the Taxonomy Development Handbook (a multi-year project), the Style Guide and other building blocks to create good quality taxonomies; Building more data quality rules and guidance to give issuers […more]


2020 US GAAP Financial and SEC Reporting Taxonomies

The 2020 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other recommended improvements, including an initial set of Data Quality Committee Rules.


SEC Proposes XBRL for Resource Extraction Issuers

The SEC published a rule proposal on Disclosure of Payments by Resource Extraction Issuers.  The rule would require resource extraction issuers to include in an annual report information relating to payments made to a foreign government or the Federal Government for the purpose of the commercial development of oil, natural gas, or minerals. Section 13(q) requires these […more]


October / November Newsletter

October / November 2019 Legislative and Regulatory News ROC of the LEI Seeks Comment on LEI for Government Entities SEC Proposes Inline XBRL for Fee Calculation Tables and Fee Footnotes Senate Passes GREAT (Grant Reporting Efficiency and Agreements) Act SEC Proposes Update of Statistical Disclosures for Banks and Savings and Loan Registrants FASB Proposes Updates […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 for Comment – Data Quality Committee Rules

Monday, November 18, 2019 - Friday, January 3, 2020
XBRL US Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its eleventh public exposure period on November 18 and the comment period closes on January 3, 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]


Public Exposure of Validation Rules & Guidance

The Data Quality Committee (DQC) seeks comment on version 11 of the DQC Rules for SEC filings through Friday, January 3, 2020. XBRL US Members and public company personnel can use our secure service to check their filings with approved and public exposure rules.


Webinar: Data Quality RuleSet 11 & Impact of Errors on SEC Filers

3:00 PM ET Monday, December 2, 2019
XBRL US Webinar
Watch / listen to replay

Attend this one-hour session for a review of the latest DQC Rulesets 11, plus a discussion of the impact of errors on SEC filers.


SEC Proposes Inline XBRL for Fee Calculation Tables and Fee Footnotes

The SEC published a new rule proposing that Inline XBRL tagging be required for all fee calculation table and fee footnotes in fee bearing filings, including Funds and Transactional 1933 Act filings, tender offers, proxies (with fees), etc. On page 10 of the rule: amend most fee-bearing forms, schedules and statements to provide that each […more]


FASB Taxonomy – Call for Comment

Thursday, October 17, 2019 - Monday, November 18, 2019
Proposed Taxonomy Improvements Comment Period hosted by FASB
Proposed DQCRT Taxonomy

Process Improvement Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy. FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Accompanying […more]