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XBRL US commented on the Canadian Securities Authorities (CSA) Notice and Request regarding the proposal to modernize the continuous disclosure regime for investment funds. The aim of the amendment is to make improvements that will benefit investors, investment fund managers, and other stakeholders. Our letter suggested that the CSA amend the proposal to include the […more]
The Securities and Exchange Commission (SEC) announced today that Mark T. Uyeda has been named acting Chair of the SEC. It is expected that former SEC Commissioner Paul Atkins will be nominated to run the SEC on a permanent basis. Read the announcement.
The California Air Resources Board (CARB) has extended the deadline for comments on regulations to satisfy Senate Bills 253 and 261, to March 21, 2025 in response to the California wildfires. Read the solicitation and announcements.
XBRL US responded to the Securities and Exchange Commission (SEC) Draft 2025 SPAC Taxonomy and Draft Taxonomy Guide,which will be used by registrants to satisfy requirements of the final rule, Special Purpose Acquisition Companies, Shell Companies, and Projections. Comments submitted centered on the taxonomy use of open hypercubes, dimensions, data types, text block elements, mismatch […more]
The Securities and Exchange Commission published the Draft XML Schema and supporting materials that will be used to support the final rule for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report The Commission is accepting technical feedback regarding the schema and materials until 4 pm ET, […more]
The Federal Energy Regulatory Commission (FERC) announced that on March 28, 2025, the XBRL taxonomies, validation rules, and rendering files to support FERC Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714 will be updated to Version 2025-04-01. Read the announcement: 2025 FASB Taxonomies Now Available (December 16 2024) The […more]
The California Air Resources Board (CARB), the state regulator responsible for protecting the public from the impact of air pollution, and developing programs and actions to combat climate change, has published a request for comment related to its climate-related programs, the California Corporate Greenhouse Gas Reporting Program (authorized under Senate Bill 253), and the Climate […more]
The Financial Accounting Standards Board (FASB) today announced the availability of the 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT). The FASB also announced the availability of the 2025 DQC Rules Taxonomy (DQCRT) and 2025 GAAP Meta Model Relationships Taxonomy (MMT), which together with the GRT, SRT, and […more]
The Securities and Exchange Commission (SEC) announced the publication of the final rule on Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. This rule requires certain forms to be prepared in XML and certain forms in Inline XBRL, specifically, the Commission is requiring, as proposed, the […more]
The Securities and Exchange Commission (SEC) Office of Structured Disclosure announced the upgrade of the EDGAR System to Release 24.4 which now supports the updated Variable Insurance Product (VIP) Taxonomy. The 2024q4 version of the VIP taxonomy provides the elements for tagging disclosures related to the Commission’s final rule on Registration for Index-Linked Annuities and Registered […more]
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