Items tagged with "SEC filers"

FASB Proposed GAAP Taxonomy Improvements: Income Tax Disclosures

The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The comment period for this public exposure ends on May 30, 2023. Read the action alert:  FASB Staff Issues Proposed GAAP Taxonomy Improvements for Proposed ASU on Improvements […more]

FASB Announcement: SEC Acceptance of 2023 GAAP Financial Reporting Taxonomy and SRT

The Financial Accounting Standards Board (FASB) announced that the Securities and Exchange Commission (SEC) has accepted the 2023 GAAP Financial Reporting Taxonomy and the 2023 SEC Reporting Taxonomy. The FASB also finalized the 2023 DQC Rules Taxonomy. Read the FASB announcement: XBRL SEC Accepts GAAP Taxonomies Action Alert_20230321

SEC Commissioners Unanimously Support Electronic Filings

The Securities and Exchange Commission (SEC) held an open meeting to discuss amendments to require broker dealers and other registrants to electronically file certain forms that are currently allowed to be submitted in paper format. All SEC commissioners unanimously supported the proposal. Comments are due 60 days after publication in the Federal Register or May […more]

2023 Executive Compensation Disclosure Taxonomy

Family ECD Version 2023 Taxonomy Guide Release Notes Zip Schemas: Automatically imported: Common Taxonomy Files

2023 Closed-End Fund Taxonomy

Family CEF Version 2023 Taxonomy Guide Zip Schemas: Automatically imported: May be explicitly imported: Common Taxonomy Files

Center for Data Quality Committee Meeting

12 PM ET Thursday, July 6, 2023
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.

SEC Upgrades to EDGAR 23.1, Now Supporting 2023 Taxonomies

The Securities and Exchange Commission (SEC) announced that the EDGAR System has been upgraded to Release 23.1 and now supports 2023 taxonomies. The newly released Executive Compensation Disclosure (ECD) taxonomy now includes the elements needed for tagging disclosures required by the Commission’s final rule on Insider Trading Arrangements and Related Disclosures. The 2023 U.S. Generally Accepted […more]

January/February 2023 Newsletter

January/February 2023 SEC final rule calls for Inline XBRL for disclosures on policies to facilitate straight-through-processing. The final rule, Shortening the Securities Transaction Settlement Cycle is effective 60 days after the 3/6/2023 publication to the Federal Register. The rule adopts amendments to shorten the standard settlement cycle for most broker-dealer transactions from two business days […more]

Pay vs Performance Disclosures (ECD Taxonomy)

Pay vs Performance Disclosures (ECD Taxonomy) Item 402(v) requires tagging of the quantitative derivation of the difference between the “Total Compensation Amount” and the “Compensation Actually Paid” for both the PEO and the individuals comprising the Non-PEO NEOs. The ECD Taxonomy Guide published by the SEC indicated that all the members of the Adjustments to […more]

2023 GAAP/SRT Taxonomy Improvements & SEC Update

1PM ET Tuesday, April 11, 2023
Webinar hosted by FASB
Register to attend

This webcast will discuss improvements to the 2023 GAAP Financial Reporting Taxonomy (Taxonomy) for recently issued FASB Accounting Standards Updates (ASUs) and to the 2023 SEC Reporting Taxonomy (SRT) based on feedback and internal analysis collectively referred to as the “2023 Taxonomy Releases.” A fireside chat will be included featuring Wes Bricker, Vice Chair—US/Mexico Trust […more]