Get the latest news and information about XBRL in the United States. We're also on Twitter with breaking news - twitter.com/xbrlus, and updated event listings - twitter.com/xbrlevents.
Updates by topic:
SEC Reporting || Industries || Government || Using Data
XBRL US submitted a comment letter to the Securities and Exchange Commission Office of Structured Disclosure in response to their request for input on the draft Executive Compensation Disclosure (ECD) Taxonomy. The taxonomy is to be used by filers as well as tool and service providers who work with them, to comply with the new […more]
The Federal Energy Regulatory Commission (FERC) announced that effective March 31, 2023, the XBRL taxonomies, validation rules, and rendering files needed to file FERC Form Nos. 1, 1-F, 2, 3-Q electric, 3-Q natural gas, 6, 60, and 714 will be updated to Version 2023-01-01. It will be effective starting with the first quarter 2023 forms. […more]
The Securities and Exchange Commission (SEC) published their FY22-26 Strategic Plan which establishes three primary goals: Protect the investing public against fraud, manipulation, and misconduct Develop and implement a robust regulatory framework that keeps pace with evolving markets, business models, and technologies Support a skilled workforce that is diverse, equitable, and inclusive and is fully […more]
Invites public companies and BDCs to a December 14 webinar to learn more The XBRL US Data Quality Committee (DQC) has published its 20th Rule Set with five proposed rules for corporate issuers, and two proposed rules that are specific to business development companies (BDC). Issuers, accountants, filing agents and tool providers are invited to […more]
The Financial Accounting Standards Board (FASB) staff recently issued a proposed Taxonomy Implementation Guide (Guide) based on the proposed 2023 GAAP Financial Reporting Taxonomy (Taxonomy) that is pending SEC acceptance and is subject to change until published as final. The proposed Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies, includes examples […more]
The Financial Accounting Standards Board (FASB) issued for comment proposed improvements for the 2023 GAAP Financial Reporting Reference Project. The comment period ends on November 17, 2022. Read the Release Notes. Interested parties may provide comments on the proposed improvements by sending their comments to xbrled@fasb.org or by sending written comments to “Chief of Taxonomy […more]
The Securities and Exchange Commission (SEC) adopted the final rule for Tailored Shareholder Reports for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements. The new rule adopts amendments for annual and semi-annual shareholder reports provided by mutual funds and exchange-traded funds to highlight key information for shareholders. The new rule becomes effective […more]
The Securities and Exchange Commission (SEC) adopted the final rule, Listing Standards for Recovery of Erroneously Awarded Compensation which requires national securities exchanges to establish listing standards that call for listed issuers to adopt and comply with a compensation recovery policy (often known as a clawback policy), and would require issuers to provide disclosures about […more]
The Financial Accounting Standards Board (FASB) issued an Invitation to Comment on Proposed Meta Model Relationships which is out for public review until January 10, 2023. The proposed relationships are intended to communicate accounting model relationships in XBRL that can help preparers identify the right tag, data users in consuming data, and in writing business […more]
XBRL US submitted a comment letter in response to the Environmental Protection Agency (EPA) request for feedback on Revisions and Confidentiality Determinations for Data Elements Under the Greenhouse Gas Reporting Rule, Docket Id. No. EPA–HQ–OAR–2019–0424. The XBRL US letter made the argument that data collected by the EPA on greenhouse gas emissions made by facilities […more]
The national consortium for
the business reporting standard
Comment
You must be logged in to post a comment.