Items tagged with "standards"

We can be better prepared – let’s get ready now.

Shannon Sohl, CPA, PhD, Senior Research Analyst, Northern Illinois University Center for Governmental Studies
Crisis situations like COVID-19 have big implications for how we should run businesses and set government policy. Get connected to COVID-19 relief resources for businesses.


FERC Proposes XBRL for Form 730, Report of Transmission of Investment Activity

The FERC rule proposal noted “The XBRL standard also offers flexible benefits, including the ability to support simple formulas such as addition and subtraction and allow more complex formulas to be defined with a set of guidelines… requiring XBRL-based data would also lead to greater data quality through easier validation checks.”  


DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?

Heather Krupa, CPA, Controller at Global Water Resources

DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?


FERC Extends Public Taxonomy Review to Mar 2. Technical Conference Rescheduled to Mar 24-26.

On January 21, 2020, the Federal Energy Regulatory Commission (FERC) announced plans to extend the public review period by 45 days because of a request for more time from industry representatives. The review period will now close on March 2, 2020. In addition, the technical conference, which will be open to vendors, issuers and the […more]


Harmonizing accounting and data standards

Donna Johaneman, Senior Project Manager XBRL, FASB; and Louis Matherne, Chief of Taxonomy Development, FASB

The FASB approach to incorporating new ASUs into XBRL data standards.


FERC Announces Public Taxonomy Review and Technical Conference Open to the Public

The Federal Energy Regulatory Commission (FERC) announced that the initial draft of the FERC Taxonomy, which the Commission has been developing for entities filing FERC forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 6-Q, 60 and 714, is now available, along with supporting documents, at https://www.ferc.gov/docs-filing/forms/forms-refresh.asp. The taxonomy can be viewed in […more]


Novaworks LLC on XBRL US Taxonomy Development Handbook

Novaworks LLC posted a blog describing the newly released Taxonomy Development Handbook (TDH). Read the blog. Access the TDH and participate in the public review.


Building a taxonomy is a team effort

Donna Johaneman, Senior Project Manager XBRL, FASB; and Louis Matherne, Chief of Taxonomy Development, FASB

Building a taxonomy is a team effort. Found out how the US GAAP Taxonomy was developed, and how it’s maintained today.


Standards Development Handbook Published for Comment by XBRL US

Regulators, data analytics & software providers, reporting entities are invited to review XBRL US, the nonprofit standards organization, published an initial exposure draft of the Taxonomy Development Handbook (TDH), a comprehensive guide that directs regulators, industry experts, and businesses through a practical, consistent roadmap to building high quality data standards using XBRL. The handbook walks […more]


Taxonomy Development Handbook Public Review

11:30 PM EDT Tuesday, January 14, 2020
XBRL US Webinar
Watch / listen

Join the XBRL US Domain Steering Committee (DSC) to learn about the Taxonomy Development Handbook (TDH) and how to participate in the public review. You’ll also hear about technical guidance materials developed by XBRL International. Both sets of guidance materials are designed to help regulators and business develop and implement effective data standards programs. Access […more]