Items tagged with "SEC filers"

Calcbench Newsletter (November 2017)

In this issue:

  • Advanced Calcbench: How to use the XBRL Data Query tool
  • Tracking disclosure of hurricane damage
  • Time to regulate the unicorns?

XBRL US Data Quality Committee Publishes Guidance on Cash Flow, Principles for Element Selection, & New Rules for SEC Filers

XBRL US announced that the Data Quality Committee (DQC) has published guidance for tagging the Statement of Cash Flow, along with two new automated rulesets, to help issuers prepare their XBRL financial statements, in addition, to Guiding Principles for Element Selection.


Center for Data Quality Committee Meeting

3:00 - 5:00 PM Monday, December 18, 2017
XBRL US Web Conference

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. Learn about the Data Quality Committee.


Newsletter for the Business Reporting Standard

September/October, 2017 Regulatory & Legislative News SEC Proposes XBRL Requirement for Corporate Financial Statement Cover Pages SEC Updates Interactive Data Test Suite with IFRS Test Cases SEC Updates Interactive Data Test Suite to Accommodate Files Prior to EDGAR Submission XBRL US News XBRL US and SunSpec Alliance Hold Orange Button Public Review SFAA and NASBP […more]


CFA Institute Publishes Blog: Realizing the Potential of Structured Data

Despite its presence and use for several years now, XBRL has not achieved its full potential for either investors or companies in the United States. One reason is that companies continue to see structured data as a compliance and cost burden, and they have shared these views with regulators. Securities regulators worldwide are examining costs […more]


Approved Guidance & Validation Rules

The Data Quality Committee – a collaborative of public companies, service providers and others working to improve standardized financial reporting – approved rules related to versions 4 and 5 and guidance for the Statement of Cash Flows in October, 2017. These freely-available resources help public companies detect inconsistencies or errors in their XBRL-formatted financial data.


2017 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). Browse IFRS Taxonomy resources || Viewer (full […more]


Calcbench Newsletter (September 2017)

In this issue:

  • Health of the health insurers
  • Business services sector: key metrics
  • Public Company Accounting Oversight Board’s list of priorities for inspecting audit firms this year
  • FASB’s new standard for hedge accounting

2018 GAAP Financial Reporting Taxonomy/Shared Reporting Taxonomy Proposed Improvements and SEC Update

1:00 PM ET Tuesday, October 3, 2017
Webinar hosted by FASB
Watch / listen to replay

The Financial Accounting Standards Board (FASB) is holding a webcast to discuss proposed improvements to the 2018 GAAP Financial Reporting Taxonomy Release (2018 Taxonomy Release) for recently issued FASB Accounting Standards Updates and other projects; as well as the new for 2018 Shared Reporting Taxonomy. In addition, the U.S. Securities and Exchange Commission staff will […more]


2018 US GAAP Financial Reporting Taxonomy

The 2018 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2017 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). During a 60-day comment period that concluded October 31, 2017, FASB encouraged all interested parties to review and provide feedback on these updates […more]