Items tagged with "SEC filers"

Q&A – SEC FAST Act

Does the rule require companies to tag cover pages for ALL 8-K, 10-K, and 10-Q filings from operating companies? For all 20F and 40F cover pages that are annual reports? Or just those with financials in them? Cover page tagging applies to all Forms 10-K, 8-K, 10-Q, 20-F and 40-F (for the last two forms, […more]


The Calcbench Insider: May 2019

In this issue:

  • Lease Accounting… There’s More
  • Capex spending, both up and down.
  • Restructuring costs on the rise.
  • Restructuring costs up close.
  • When Amazon takes over the world.

Center for Data Quality Committee Meeting

Noon - 2 PM EDT Monday, July 15, 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.


FASB Taxonomy – Call for Comment: Income Taxes (Topic 740)

Tuesday, April 30 - Friday, May 31, 2019
Proposed Taxonomy Improvements for Proposed Accounting Standards Update Public Review hosted by FASB
Income Taxes (Topic 740)

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 a Proposed Accounting Standards […more]


Public Exposure for Comment – Data Quality Committee Rules

Wednesday, May 1 - Saturday, June 15, 2019
Data Quality Committee Public Review
Read about rules and comment

The XBRL US Center for Data Quality kicked off its ninth public exposure period on May 1 and the comment period closes on June 15, 2019. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on one new automated validation Rule – Sibling Child Relationships. Investors, analysts, public company […more]


Public Exposure of Validation Rules & Guidance

The Data Quality Committee (DQC) currently seeks comment on version 9 of the DQC Rules for US GAAP and IFRS filings through Saturday, June 15, 2019. XBRL US Members and public company personnel can use our secure service to check their filings with approved and public exposure rules.


Data Quality 9th Ruleset Public Review & IFRS Discussion

3:00 PM EDT Wednesday, May 15, 2019
XBRL US Webinar
Watch/listen to replay

Attend this session for an in-depth review of the Inline XBRL instance document and hear best practices on how to successfully manage the differences between conventional and Inline instances.


Getting Successful Standards to the Finish Line: FDIC & FASB Case Studies

3:00 PM EDT Wednesday, May 29, 2019
XBRL US Webinar
Watch/listen to replay

Attend this session for in-depth case studies and lessons learned from the FDIC and the FASB standards implementations.


Novaworks News – April, 2019

In this issue: SEC Adopts FAST Act Simplification and Modernization of Regulation S-K SEC Releases EDGAR 19.1.1 SEC Proposes Offering Reforms for Business Development Companies and Registered Closed-End Funds SEC Staff to Hold Spring Fintech Forum on Distributed Ledger Technology and Digital Assets


SEC Requires XBRL Tagging of 8-K

In March 2019, the SEC adopted final amendments to its rules which On March 20, 2019, the SEC adopted final rule amendments, in connection with the FAST Act, which have expanded the scope of XBRL tagging requirements to the cover page of Forms 8-K, 10-Q, 10-K, 20-F, and 40-F (annual reports) using Inline XBRL. The […more]