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XBRL US Comments on SEC’s Draft VIP Taxonomy
XBRL US submitted a comment letter to the SEC’s Office of Structured Disclosure providing input on the draft VIP Taxonomy which will be used by variable annuity and variable life insurance companies to comply with the SEC’s recently finalized rule on Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts. […more]
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FASB Publishes Draft Guide on Extensible Lists
The FASB published a Proposed Taxonomy Implementation Guide, Extensible Lists: A Guide for Preparers, for a public comment period ending on September 21, 2020. The guide explains XBRL extensible lists which allow for the definition of concepts from a predefined list of values. The FASB is seeking comment from users on definitions for glossary terms […more]
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XBRL US Publishes Guidance for Regulators Building Financial Data Standards Programs
The Taxonomy Development Handbook is a comprehensive guide for regulators, industry experts, and businesses to build consistent, high quality data standards that are easy to implement and that produce data that is easy to consume. Attend a free webinar about the resource on Wednesday, August 12 at 3 PM EDT.
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SEC Publishes Custom Tag Rates for IFRS Filers
The Securities and Exchange Commission published an analysis of custom tags (extensions) used by IFRS filers on Forms 20-F, 20-F/A, 40-F and 40-F/A from January 2017 to December 2019. The analysis compares the use of custom tags on financial statements only, to custom tag rates for financial statements plus footnotes. The latest figures for 2019 […more]
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The Competitive Advantage of Quality XBRL Data
XBRL US member PwC recently published an article, “The Competitive Advantage of Quality XBRL Data”, which articulates the value of XBRL data, particularly in times like these when automation and technology become even more important to aid in analyzing data and making rapid, insightful decisions. It also calls for the need for a robust data […more]
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SEC Commissioner Lee and PwC Vice Chair Bricker to Keynote XBRL US Investor Forum 2020
SEC Commissioner Allison Herren Lee, and PwC Vice Chair Wes Bricker to keynote XBRL US Investor Forum.
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Municipal Beat Podcast on Data Standards
XBRL US member Liz Sweeney of Nutshell Associates discusses data standards to improve state and local government reporting on Municipal Beat Podcast. Listen to the podcast.
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XBRL US Comments on FERC Form 730 Revisions
XBRL US submitted a comment letter responding to the Federal Energy Regulatory Commission (FERC) request concerning proposed changes to Form 730, the Report of Electric Transmission of Investment Activity, and their proposal that the revised content be prepared in XBRL format. We agree with the FERC proposal as written, because much of the data required […more]
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Investment Company Institute Publishes Paper on ESG Integration & Sustainable Investing Strategies
The Investment Company Institute (ICI) published in July 2020 a report on “Funds’ Use of ESG Integration and Sustainable Investing Strategies: An Introduction”. ICI established an ESG Working Group to review and address how funds describe ESG integration and sustainable investing strategies. The group determined that it would be good practice for funds to use […more]
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