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On August 9, the Securities and Exchange Commission (SEC) published to the Federal Register, a request to continue the current process for data collection of the Form S-1. Per the original 2009 SEC rule mandating XBRL for public companies: Interactive data will be required as an exhibit to a Securities Act registration statement that contains […more]
The Securities and Exchange Commission published their Regulatory Flexibility Agenda to the Federal Register and is accepting comments concerning the agenda for a 30 day public review period set to end on August 30, 2021. The Agenda identifies rules that the agency expects to consider in the next 12 months that are likely to have […more]
The Securities and Exchange Commission published Chair Gary Gensler’s remarks given during the Principles for Responsible Investment “Climate and Global Financial Markets” webinar. His remarks provide some insight into what we might expect from the climate disclosure rule proposal that the SEC has indicated they will be publishing in October. Highlights from the speech that […more]
The Securities and Exchange Commission (SEC) has adopted the updated EDGAR Filer Manual, with an official publication date of July 28, 2021. Read the Final rule.
XBRL US submitted a comment letter in response to U.S. Treasury’s Interim Final Rule to implement the Coronavirus State Fiscal Recovery Fund and the Coronavirus Local Fiscal Recovery Fund which were established under the American Rescue Plan Act (ARPA). ARPA provides $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments to […more]
XBRL US Data Quality Committee Public Exposure of 16th Rule Set for US GAAP Filers Shelly Wavrin of Toppan Merrill Named as Incoming Chair of the Committee The XBRL US Data Quality Committee (DQC) has published its 16th Rule Set for a 45-day public review and comment period, which closes on August 31, 2021. This […more]
The Securities and Exchange Commission (SEC) announced that the Financial Accounting Standards Board (FASB) has published an implementation guide for Financing Receivable and Current Expected Credit Loss (CECL) Disclosures, and a proposed Taxonomy Implementation NOTE (TIN) Guide. The public comment period for both guides will end on July 26, 2021.
The Securities and Exchange Commission (SEC) announced that a new EDGAR Structured Disclosure API is available for Beta Testing. The API includes entity information and submission history and XBRL data from financial statements in JSON format. Read more in the API Documentation.
XBRL US submitted a comment letter in response to the Request for Information and Comment on Financial Institutions’ Use of Artificial Intelligence, including Machine Learning. The Request was published by five federal agencies: the Office of the Comptroller of the Currency, the Bureau of Consumer Financial Protection, the Board of Governors of the Federal Reserve […more]
The European Commission (EC) has announced a public consultation paper, EFRAG Due Process Procedures on EU Sustainability Reporting Standard-Setting, that outlines requirements that will be followed in the European Financial Reporting Advisory Group’s (EFRAG) role as technical advisor to the EC in preparation for Sustainability Reporting Standards. EFRAG has been tasked with developing the draft […more]
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