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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]
The European Securities Markets Authority (ESMA) published a consultation requesting comment on their proposal on sustainability reporting, and on a proposal to make changes to the tagging of information in the notes to the financial disclosures, following a phased approach. Key elements of the consultation include: Discussion of the ESEF reporting requirements for sustainability reporting […more]
The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the following proposed Accounting Standards Update on Topic 326: Measurement of Credit Losses for Accounts Receivable and Contract Assets for Private Companies and Certain Not-for-Profit Entities (Release Notes). Comments will be accepted until January 17, 2025 by emailing […more]
XBRL US commented on the 6th Open Government National Action Plan. The request for public comment which was published by the Office of Government-wide Policy (OGP); General Services Administration (GSA) aimed to gather ideas, suggestions, and recommendations for commitments that could be included in the Open Government National Action Plan. The XBRL US letter focused […more]
The Financial Accounting Standards Board (FASB) announced request for comment on: Proposed Improvements for the 2025 GAAP Financial Reporting Taxonomy Reference Project (Release Notes) File Reference No. 2025-2650, which address the assignment of reference roles, review of reporting requirements during the reference project and improvements made to improve the utility of the taxonomy. The comment […more]
The Financial Accounting Standards Board (FASB) announced request for comment on proposed GAAP Taxonomy Improvements for the following Accounting Standards Updates: Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (Release Notes). The change aims to update accounting guidance to better align with how software is developed. The comment period […more]
NEW YORK, Oct. 22, 2024 /PRNewswire/ — XBRL US is pleased to announce that Senator Mark R. Warner (D-VA) will deliver a special video message, and Congressman Patrick McHenry (R-NC), Chairman of the House Financial Services Committee, will provide a keynote address at the November 14, 2024, conference, Digital Reporting for Measurable Results: Climate, Corporate, Government. The conference, which will be hosted by […more]
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