About the IFRS Taxonomy

The 2017 IFRS Taxonomy is now accepted and supported by the U. S. SEC. See below for viewer options. XBRL US has produced webinars featuring representatives from the SEC and IASB addressing implications for FPIs and others in using the taxonomy. Below is the playlist of replays for these events, with the most-recent appearing first. Below […more]


November 2021 Newsletter

November, 2021 SEC Commissioner Caroline A. Crenshaw addressed “The Lessons of Structured Data” in her speech at the November 10 XBRL US Investor Forum: Data that Delivers, noting “…XBRL requirements [have] allowed EDGAR to provide machine-readable data that have improved transparency in a number of ways… XBRL has enabled automatic processing and analysis by software […more]


January/February 2019 Newsletter

January/February 2019 Legislative and Regulatory News Federal Energy Regulatory Commission Publishes Proposal to Require XBRL for Utilities Reporting Open Government Data Act Passed GREAT Act Passes the U.S. House of Representatives Federal Energy Regulatory Commission Issues RFP for XBRL Solution XBRL US News SEC Comment Letter on Proposed Collection of Interactive Data XBRL US Publishes […more]


November 2016 Newsletter

November 2016   Regulatory & Legislative News SEC Chair Mary Jo White Announces Plans to Resign SEC Commissioner Stein Presents Vision for Data at the SEC SEC Publishes Draft EDGAR Filer Manual SEC Updates Inline XBRL Viewer XBRL US News Corporate Actions Message in Inline XBRL Created by XBRL US Standards in Solar Financial Reporting: […more]


June/July 2016 Newsletter

June/July 2016   Regulatory & Legislative News SEC Investor Advisory Committee Publishes Letter Favorable to Structured Data SEC Announces Issuers are Permitted to Use Inline XBRL to Replace Combined XBRL and HTML Filings First Inline XBRL Submission Posted to SEC’s EDGAR System XBRL US News Data Quality Committee (DQC) Publishes 2nd Set of Rules & […more]


April 2016 Newsletter

April 2016   Regulatory & Legislative News SEC Releases Staff Observations on Use of Custom Axis Tags in XBRL Submissions FASB Publishes Video on Importance of GAAP Taxonomy XBRL US News FinTech Forum Announced: Crowdfunding & Data Standards to be Held June 28 in New York City XBRL US Comments on SEC Concept Release on […more]


guid_dividends
Public Review
May 31, 2024

Reporting US GAAP Dividend Disclosures in XBRL – FAQ

This guidance supersedes the prior guidance “XBRL US Best Practices/Data Quality Working Group- 2.1.5 Multiple Dividends Declared and Paid”. Filers are encouraged to modify their tagging following the approach outlined in the new guidance.


DQC_0134
Approved
Jun 29, 2022

Investment Schedule – Financial Instrument Axis

The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.


DQC_0134
Public ReviewPublic Review Ended
May 31, 2022

Investment Schedule – Financial Instrument Axis

The purpose of the rule is to ensure that filers report values associated with the element AvailableForSaleDebtSecuritiesAmortizedCostBasis with the correct dimensions. The rule is intended to align filer disclosures with the guidance defined by the FASB in “Financial Instruments Debt Securities”.


September, 2021 Newsletter

The Federal Government and individual agencies are rapidly recognizing the value of structured data. Recent legislation and regulatory actions show the increasing call to treat data as a strategic asset and embrace standardization to safeguard decision-useful data. Congressional Budget Justification Transparency Act of 2021 Signed by President – Requires Agencies to Post Budget Materials in […more]