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The California Air Resources Board (CARB) published a preliminary list of entities that are expected to be covered by SB 261 and potentially SB 253. The list can be downloaded on the CARB FAQs and Factsheet page. CARB is also accepting feedback from reporting entities to help validate the list. The feedback survey can be […more]
The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the proposed Accounting Standards Update – Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. Read the Release Notes. The proposed Update was issued to provide authoritative guidance on how an issuer should initially measure paid-in-kind dividends on […more]
The Financial Accounting Standards Board (FASB) issued for comment proposed Proposed Technical and Other Conforming Improvements for the 2026 GAAP Financial Reporting Taxonomy (Release Notes) File Reference No. 2026-2500. The comment period for the proposed update ends on October 31, 2025. Interested parties may provide comments on both proposed GAAP Taxonomy Improvements by sending their […more]
XBRL US submitted a comment letter in response to the Amended ESRS Exposure Drafts published in July 2025 by EFRAG, a private association established with the encourgement of the European Union (EU) to serve the public interest. The exposure draft outlines simplifications and revisions in the EU Corporate Sustainability Reporting Directive (CSRD) that reduce the […more]
XBRL US submitted a comment in response to the Request for Information on Potential Actions To Address Payments Fraud published by the Office of the Comptroller of the Currency, Treasury; the Board of Governors of the Federal Reserve System; and the Federal Deposit Insurance Corporation. The request focused on identifying ways that the agencies can […more]
The Securities and Exchange Commission (SEC) announced that a draft update to the 2026 SEC Taxonomies was available for public review. Technical feedback is due by November 12, 2025. Read the announcement: https://www.sec.gov/newsroom/whats-new/2509-draft-2026-sec-taxonomies
The Securities and Exchange Commission (SEC) published an Agency Information Collection Comment Request on the Extension of Rules 17h-1T and 17h-2T. In 2024, the SEC adopted amendments that require broker-dealers subject to Rule 17h-2T to file Form 17h-2T electronically on EDGAR using Inline XBRL. Written comments are invited on whether the collection is necessary, the […more]
The California Air Resources Board (CARB), the state environmental regulatory agency tasked with implementing SB 253, the Climate Corporate Data Accountability Act, and SB 261, the Climate Related Financial Risk Disclosure Program, published supporting materials to provide more guidance for stakeholders: A preliminary list of entities that are expected to be covered by SB 261 […more]
The Securities and Exchange Commission (SEC) announced that they are extending the compliance date by 12 months for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. The extension was given to allow firms more time to develop systems to comply and will give the Commission more […more]
XBRL US submitted a comment letter to the California Air Resources Board (CARB) in response to their virtual public workshop held on August 21, 2025 concerning SBs 253 and 261 for climate-related reporting. The comment letter addressed specific topics raised during the workshop: CARB noted that they intend to post draft reporting templates for businesses […more]
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