Posted on Friday, June 28, 2024

The Securities and Exchange Commission (SEC) upgraded the EDGAR system to Release 24.2 which now supports the IFRS Taxonomy 2024 and the Security-Based Swap (SBS) taxonomy. Please see notes below from the SEC related to this release:

The 2024 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made available on its website on March 27, 2024. With this release, the newly added SBS taxonomy includes the elements needed for tagging certain exhibits to Form SBSEF as part of the final rules on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities. A new version of the Filing Fee Disclosure (FFD) taxonomy is also added as part of Release 24.2. Compared to the 2024 version of the FFD taxonomy, the only change in the new version is that the length of the “Security Class Title” field in the iXBRL Filing Fee exhibit is extended to 250 characters.

As part of the EDGAR system upgrade to Release 24.2, the 2022 versions, including quarterly releases, of the following taxonomies will no longer be accepted in the EDGAR system.

  1. U.S. Generally Accepted Accounting Principles (GAAP)
  2. International Financial Reporting Standards (IFRS)
  3. SEC Reporting Taxonomy (SRT)
  4. Closed-End Fund (CEF)
  5. Countries (COUNTRY)
  6. Currencies (CURRENCY)
  7. Document and Entity Information (DEI)
  8. Executive Compensation Disclosure (ECD)
  9. Exchange (EXCH)
  10. Fund (FND)
  11. North American Industry Classification System (NAICS)
  12. Standard Industrial Classification (SIC)
  13. Sub-National Jurisdiction (SNJ)
  14. State and Province (STPR)
  15. Variable Insurance Product (VIP)

Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.

 



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