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Latest News

News
Friday, May 2, 2025

FASB RFC: Proposed Update on Accounting for Debt Exchanges

On May 2, 2025, the Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the proposed Accounting Standards Update: Debt—Modifications and Extinguishments (Subtopic 470-50) and Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Accounting for Debt Exchanges (Release Notes) The proposed Update was issued to clarify that certain debt exchange transactions should be accounted […more]

News
Thursday, May 1, 2025

The University of Denver and XBRL US present GovFin 2025: Designing a Digital Future, July 30-31 in Denver, Colorado

GovFin 2025 will address the implications of digital reporting for municipal bond issuance and the Financial Data Transparency Act (FDTA). The nine agencies tasked with implementing the FDTA are expected to finalize the first phase of rulemaking this year; during the second phase, each agency will develop rule proposals for their own data collections, including […more]

News
Monday, April 21, 2025

SEC Form N-PORT and N-CEN Reporting; Open-End Fund Rule Delayed

On April 21, 2025, the Securities and Exchange Commission (SEC) published a final rule regarding the delay of effective and compliance date for portions of the rule Form N-PORT and Form N-CEN Reporting; Guidance on Open-End Fund Liquidity Risk. The effective date for the amendments to Form N-PORT that were published on September 11, 2024, […more]

News
Monday, March 31, 2025

XBRL US Supports New York State S3456, Climate Corporate Data Accountability

XBRL US expressed our support for Senate Bill 3456, Climate Corporate Data Accountability, legislation introduced early this year, in a letter submitted to the bill’s sponsor, New York State Senator Brad Hoylman-Sigal. Our letter noted, “While many businesses have been voluntarily reporting GHG emissions and other climate information to investors for years, regulatory mandates raise […more]

News
Thursday, March 27, 2025

SEC Ends Defense of Climate Disclosure Rules

The Securities and Exchange Commission announced that it had voted to end its defense of the climate disclosure rules requiring regarding climate-related risks and greenhouse gas emissions. Read the Announcement.  

News

SEC RFI Published on Extension of Rule on Interactive Data

The Securities and Exchange Commission (SEC) published a Proposed Collection; Comment Request for an Extension of their rule on Interactive Data. Written comments are requested on the collection of data, accuracy of the agency’s burden estimate, ways to enhance the quality of the data, and ways to minimize the burden of the information collection. Comments […more]

News
Monday, March 24, 2025

SEC EDGAR Next Enrollment Begins

The Securities and Exchange Commission (SEC) published an email reminder about the start of EDGAR Next Enrollment. Filers should enroll on the dashboard of the new EDGAR Filer Management website on or before September 12, 2025 to avoid interruption in the ability to file. Enrollment ends December 19, 2025. Filers may continue filing on the […more]

News
Thursday, March 20, 2025

SEC Extends Investment Company Names Compliance Dates

The Securities and Exchange Commission (SEC) announced the extension of compliance dates for the final rule, Investment Company Names. The compliance date is extended from December 11, 2025, to June 11, 2026, for fund groups with net assets of $1 billion or more as of the end of their most recent fiscal year; and from […more]

News
Wednesday, March 19, 2025

XBRL US Comments on CARB Solicitation RE: California Climate Disclosure Legislation

XBRL US commented on the California Air Resources Board (CARB) solicitation on their implementation of California Climate Disclosure Legislation, Senate Bills 253 and 261, as amended by SB 219. The California Corporate Greenhouse Gas Reporting Program, authorized by Senate Bill (SB) 253 and sponsored by California State Senator Scott Wiener, is being developed by CARB […more]

News
Thursday, February 27, 2025

CSRD Omnibus Package of Proposed Rules on Sustainability & Financial Data

The European Commission (EC) announced the adoption of a new package of proposed rules on sustainability and financial data which aims to simplify EU rules and provide administrative relief. The package includes changes to Corporate Sustainability Resources Directive (CSRD) requirements to reduce the number of companies required to report, delay the timing of reporting, and […more]



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