Items tagged with "SEC filers"

Center for Data Quality Committee Meeting

9 AM EDT Wednesday, September 29, 2021
XBRL US Web Conference
Register to attend

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.

Member Event: DFIN – Navigating the Corporate ESG Journey

3:00 ET Wednesday, June 16, 2021
Webinar hosted by Donnelley Financial Solutions
Replay Link

XBRL US Member, Donnelley Financial Solutions (DFIN) hosted a webinar on June 16, Navigating the Corporate ESG Journey: Strategies & Lessons Learned Featuring FIS Global, IR Magazine’s 2020 Best ESG Reporting Award Winner, featuring speakers: Andrew Ciafardini, Chief Sustainability Officer & Head of Global Public Policy, FIS Louis Coppola, Executive Vice President & Co-Founder, G&A […more]

May, 2021 Newsletter

May, 2021 Financial Transparency Act (FTA) reintroduced to 117th Congress. This important bill, if passed, calls for eight financial regulatory agencies to require data standards for their reporting entities. The FTA was reintroduced on May 4, 2021, as H.R. 2989 by co-sponsors Carolyn Maloney (D-NY) and Patrick McHenry (R-NC). Agencies named in the bill include […more]

FASB Taxonomy – Call for Comment: Derivatives and Hedging (Topic 815)

Friday, May 7 - Monday, July 5, 2021
Proposed Taxonomy Improvements for Proposed Accounting Standards Update Public Review hosted by FASB
Derivatives and Hedging (Topic 815)

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 GAAP Taxonomy Improvements for a Proposed Accounting […more]

The Calcbench Insider: May 2021

In this issue:

  • non-GAAP adjustments
  • executive compensation
  • Rite Aid Corp. and negative goodwill
  • corporate income taxes

April, 2021 Newsletter

Sustainability and climate issues remain in the headlines in the US and Europe. US Treasury Secretary Janet Yellen gave a compelling speech this month outlining Treasury’s “whole-of-government” approach to climate change, emphasizing the importance of ESG data, and Treasury’s intent to work with the Securities and Exchange Commission (SEC) to ensure an effective approach to […more]

Are XBRL data better at predicting future stock returns?

By Steven Huddart, Smeal College of Business, Penn State University

The flexibility, timeliness, and granularity of freely available, as-filed XBRL data has advantages that sophisticated data users should consider.

XBRL US Data Quality Committee Public Exposure of 15th Ruleset for US GAAP and IFRS Filers

Attend May 12 webinar for review of data quality trends, plus insights into draft ruleset  The XBRL US Data Quality Committee (DQC) has published its 15th Ruleset for a 45-day public review and comment period, which closes on June 2, 2021. This latest draft ruleset contains eight rules specific to US GAAP filers, and one […more]

Gary Gensler Confirmed as Chair of the Securities and Exchange Commission

Gary Gensler has been confirmed by the Senate to lead the Securities and Exchange Commission (SEC) as Chair. Commissioners of the SEC published a short statement congratulating him on the confirmation.

Webinar: DQC 15th Ruleset Public Review & SEC/FASB Support for Rules

2:00 PM EDT Wednesday, May 12, 2021
XBRL US Webinar
Watch / listen to replay

Attend this one-hour session for a review of the DQC public review ruleset 15, and learn how the SEC and FASB leverage the DQC rules. The public review includes nine rules specific to US GAAP filers, and one rule specific to IFRS filers. Categories of errors these rules are designed to identify, range from incorrect use of certain axes to problems in the consistency of facts reported over time.