Attend this one-hour session to learn how structured (XBRL) is being used today by regulators, investment professionals, research analysts and others.
Items tagged with "SEC filers"
Attend this one-hour session to learn about the 7th Approved Ruleset for US GAAP filers and the 8th Proposed Ruleset for IFRS filers, how to implement them, and how you can weigh in on final standards that are set.
XBRL US has submitted a comment letter responding to the SEC request for comment on the List of Rules to be Reviewed Pursuant to the Regulatory Flexibility Act. The Regulatory Flexibility Act requires a 10-year review of rules that may impact small businesses. Rules included in the list pertaining to XBRL are: Interactive Data to […more]
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 Updates […more]
The 2019 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other recommended improvements. The 2019 SRT contains updates for the SEC’s authoritative literature in which the underlying recognition and measurement are not specified by GAAP and dimensional elements whose underlying recognition and measurement are not specified by GAAP but that are elements used by GAAP filers.
Today, the SEC published a request for comment on the nature, content, and timing of earnings releases and quarterly reports made by reporting companies, with an eye towards reducing the burden on public companies while at the same time enhancing the value of the disclosures to investors. Areas they seek to address include: The nature […more]
The XBRL US Center for Data Quality kicked off its eighth public exposure period on December 17 and the comment period closes on February 1, 2019. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on two new automated validation Rules – Member Extensions and Negative Values (for IFRS […more]
In the current public exposure period of rules and guidance for public company filers, the Data Quality Committee (DQC) seeks comment on version 8 of the DQC Rules for Extension Members for US GAAP and IFRS filings and Negative Values for IFRS filings only through Friday, February 1, 2019.
In this issue:
- Lease accounting: FedEx vs. UPS.
- Our updated lease accounting guide.
- Find historical trend data: an example.
- Analysts, does this sound familiar?
- Geeking Out on the Filings
Cost of revenue, SG&A: a Q3 update.
SEC comment letters: The Amazon Example.
The IASB has published a Proposed IFRS Taxonomy Update: General Improvements, with a 60 day comment period ending on February 4, 2019. Materials related to the draft taxonomy are available from Project News or the IFRS project webpage including: 20 minute webcast that provides a high level summary of the project and its proposals (accessed […more]