Items tagged with "SEC filers"

Approved Guidance & Validation Rules

In October, 2018, the Data Quality Committee – a collaborative of public companies, providers and data users working to improve standardized financial reporting – approved version 7 of freely-available rules and guidance to 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.


FASB Taxonomy – Call for Comment

Thursday, November 8 - Friday, December 7, 2018
Proposed Taxonomy Implementation Guide and Improvements Public Review hosted by FASB

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 Taxonomy Improvements for Proposed Accounting Standards Update […more]


XBRL US Announces RDG Filings 2019 Support for Center for Data Quality

XBRL US announced today that RDG Filings, a full service XBRL preparation and provider of disclosure management tools, has renewed their membership in the XBRL US Center for Data Quality for 2019. The Center for Data Quality is an industry-driven collaborative with a mission to address the public’s concerns about the quality and usability of […more]


SEC Request for Comment – Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts

Wednesday, October 31 - Tuesday, February 19, 2019
US Securities & Exchange Commission Comment Period
Submit comments

The Securities and Exchange Commission has voted to propose rule changes designed to improve disclosure for investors about variable annuities and variable life insurance contracts. The proposal is intended to help investors better understand these contracts’ features, fees, and risks, and to more easily find the information that they need to make an informed investment […more]


SEC Rule Proposal on Variable Annuity and Variable Life Insurance Contracts Includes Inline XBRL

The Securities and Exchange Commission published a rule proposal on “Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts” that would require the use of Inline XBRL. The proposal notes: “We are proposing to require the use of the Inline XBRL format for the submission of certain required disclosures in […more]


Center for Data Quality Committee Meeting

3:00 - 5: 00 PM Wednesday, December 5, 2018
XBRL US Web Conference
Register to attend online

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.


Center for Data Quality Committee Meeting

3:00 - 5: 00 PM Wednesday, February 13, 2019
XBRL US Web Conference
Register to attend online

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.


IFRS Foundation Proposes Updates to IFRS Taxonomy 2018

IFRS Foundation Proposes Updates to IFRS Taxonomy 2018, Requests Comment During a Public Review. The Proposed Update includes common reporting practice for disclosure requirements in IFRS 13, such as: 1) sensitivity of fair value measurement to changes in unobservable inputs; and 2) quantitative information about significant unobservable inputs used in fair value measurement. The public comment […more]


FASB Taxonomy – Calls for Comment

Friday, October 12 - Monday, November 12, 2018
Proposed Taxonomy Implementation Guide and Improvements Public Review hosted by FASB

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. Proposed Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss […more]


The Calcbench Insider: October 2018

In this issue:

  • Our first webinar featured guest Marc Siegel, former member of the Financial Accounting Standards Board
  • Calcbench Cool Insights
    Unremitted foreign earnings, where are you?
    Exchange rate effects on cash.
  • Geeking Out on the Filings
    Campbell Soup gets squeezed.
    Disclose your movie plans.
    Thoughts on structured data.