July, 2020 The XBRL standard was developed, and is supported, by a global community of accountants, technologists, data and software providers, issuers, investors, and standard setters. Our community supports regulators and businesses that adopt the standard by responding to changing technologies, continuously expanding on the specification to meet new demands, and providing education and support. […more]
Items tagged with "SEC filers"
Get serious about data quality. Become an XBRL US SEC Filer Member.
Attend this one-hour session for a review of the latest DQC Rulesets 9 and 10, plus a conversation with an SEC filer member of the DQC.
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.
The XBRL US Center for Data Quality kicked off its 13th public exposure period on August 1 and the comment period closes on September 17, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]
The Data Quality Committee (DQC) seeks comment on three new rules in version 13 of the DQC Rules for SEC filings through Thursday, September 17, 2020. XBRL US Members and public company personnel can use our secure service to check their filings with approved and public exposure rules.
XBRL US submitted a comment letter to the SEC’s Office of Structured Disclosure providing input on the draft VIP Taxonomy which will be used by variable annuity and variable life insurance companies to comply with the SEC’s recently finalized rule on Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts. […more]
The FASB published a Proposed Taxonomy Implementation Guide, Extensible Lists: A Guide for Preparers, for a public comment period ending on September 21, 2020. The guide explains XBRL extensible lists which allow for the definition of concepts from a predefined list of values. The FASB is seeking comment from users on definitions for glossary terms […more]
FASB Staff Issues for Comment Proposed Taxonomy Implementation Guide on Extensible Lists and Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date and Early Application and Other Taxonomy Implementation Guides as Final The Financial Accounting Standards Board (FASB) staff recently issued for comment the following: Proposed Taxonomy Implementation Guide, […more]
The Securities and Exchange Commission published an analysis of custom tags (extensions) used by IFRS filers on Forms 20-F, 20-F/A, 40-F and 40-F/A from January 2017 to December 2019. The analysis compares the use of custom tags on financial statements only, to custom tag rates for financial statements plus footnotes. The latest figures for 2019 […more]