The Securities and Exchange Commission published the draft 2023 Share Repurchase (SHR) Taxonomy which will be used to support the SEC final rule on Share Repurchase Disclosure Modernization. The rule requires issuers to tag the information disclosed pursuant to Items 601 and 703 of Regulation S-K, Item 16E of Form 20-F, Item 14 of Form […more]
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.
June 2023 SEC report on public and internal use of machine-readable data published to support FDTA implementation. The Securities and Exchange Commission (SEC) published their first Semi-Annual Report to Congress: Regarding Public and Internal Use of Machine-Readable Data for Corporate Disclosures, June 2023. This report is required under the Financial Data Transparency Act (FDTA), Section […more]
The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the Proposed ASU—Financial Instruments-Credit Losses (Topic 326): Purchased Financial Assets. The proposed Update would require the application of that single accounting approach to all acquired financial assets (with exceptions) based on seasoning criteria. Comments are due by August […more]
Family RXP Version 2023 Taxonomy Guide https://xbrl.sec.gov/rxp/2023/rxp-taxonomy-guide-2023-06-20.pdf Zip https://xbrl.sec.gov/rxp/2023/rxp-2023.ziphttps://xbrl.sec.gov/snj/2023/snj-2023.zip Schemas: https://xbrl.sec.gov/rxp/2023/rxp-2023.xsd https://xbrl.sec.gov/rxp/2023/rxp-2023_ref.xsd https://xbrl.sec.gov/rxp/2023/rxp-entire-2023.xsd Automatically imported: https://www.xbrl.org/dtr/type/2022-03-31/types.xsd https://xbrl.sec.gov/dei/2023/dei-2023.xsd https://xbrl.sec.gov/country/2023/country-2023_def.xsd https://xbrl.sec.gov/snj/2023/snj-2023_def.xsd Common Taxonomy Files may be explicitly imported
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) in response to the Draft Open-End Fund Taxonomy and supporting materials which included a draft Taxonomy Guide and Sample Filings. The XBRL US letter, which was prepared by a broad group of XBRL US members that support the majority of SEC filers, […more]
May 2023 XBRL US publishes white paper, “Data Standards and the FDTA”, sponsored by Donnelley Financial Solutions (DFIN). The paper explores the current state of data management among agencies and provides a roadmap to meet the achievable goals laid out in the FDTA. It describes the current state of 400+ data sets collected by covered […more]
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) in response to the rule proposal on Cybersecurity Risk Management Rule for Broker-Dealers, Clearing Agencies, Major Security-Based Swap Participants, the Municipal Securities Rulemaking Board, National Securities Associations, National Securities Exchanges, Security-Based Swap Data Repositories, Security-Based Swap Dealers, and Transfer Agents. The XBRL […more]
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) in response to the rule proposal on Electronic Submission of Certain Material Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. The letter expressed XBRL US’ support for the Commission’s proposal to require documents to be filed electronically and […more]
The Securities and Exchange Commission (SEC) published the draft Open-End Fund Taxonomy and taxonomy guide for public review. Files are available at https://www.sec.gov/structureddata/dera_taxonomies. Sample filings using the draft OEF taxonomy can be found at https://xbrl.sec.gov/oef/2023/oef23-samples-2023-05-02.zip. Comments must be received by June 5, 2023.
The national consortium for
the business reporting standard
