Get the latest news and information about XBRL in the United States. We’re also on Twitter with breaking news – twitter.com/xbrlus, and updated event listings – twitter.com/xbrlevents.

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Latest News

News

Thursday, December 29, 2022

SEC Adopts Insider Trading & Related Disclosures Final Rule with XBRL Requirements

The Securities and Exchange Commission (SEC) published to the Federal Register the final rule on Insider Trading Arrangements and Related Disclosures, which calls for new disclosure requirements regarding insider trading policies and procedures, as well as amendments to disclosure requirements for director and executive compensation. The rule requires that the new disclosure Items 402(x), 408(a) […more]

Monday, December 26, 2022

XBRL US Welcomes Enactment of the Financial Data Transparency Act (FDTA)

On December 23, 2022, President Biden signed into law H.R. 7776, the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 which includes TITLE LVIII, the Financial Data Transparency Act (FDTA). The FDTA calls for the use of data standards by member agencies of the U.S. Financial Stability Oversight Council, including U.S. Treasury, […more]

News

Wednesday, December 21, 2022

SEC Adopts Enhanced Proxy Vote Reporting Rule with Custom XML Requirements

The Securities and Exchange Commission (SEC) published a final rule for Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers. This rule adopts amendments to Form N-PX and requires Form N-PX to be prepared in a custom XML schema. XBRL US had submitted a comment […more]

News

Tuesday, December 20, 2022

SEC Re-Opens Executive Compensation Disclosure (ECD) Taxonomy Comment Period

The Securities and Exchange Commission (SEC) has reopened the comment period for the draft Executive Compensation Disclosure (ECD) Taxonomy which has now been updated to reference the 2023 version of the 2023 US GAAP Taxonomy. Comments must be submitted by February 17, 2023 to StructuredData@sec.gov and include “Draft 2023 ECD Taxonomy” in the subject header. […more]

News

Friday, December 16, 2022

FASB Publishes FASB Taxonomies for 2023

The Financial Accounting Standards Board (FASB) today announced the availability of the 2023 GAAP Financial Reporting Taxonomy (GRT) and the 2023 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”). The FASB also is making available the 2023 DQC Rules Taxonomy (DQCRT), which together with the GAAP Taxonomy, are collectively referred to as the “FASB Taxonomies.” The 2023 GRT […more]

News

SEC Upgrades EDGAR to Release 22.4

The Securities and Exchange Commission (SEC) announced that they had upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.4 which now supports the 2022Q4 version of the Executive Compensation Disclosure (ECD) and Document and Entity Information (DEI) taxonomies. These taxonomies provide the elements for tagging disclosures related to the Commission releases […more]

Thursday, December 15, 2022

XBRL US Comments on MSRB RFC on Rule G-32

XBRL US commented on the Municipal Securities Rulemaking Board (MSRB) Request for Comment on Draft Amendments to MSRB Rule G-32 to Streamline the Deadlines for Submitting Information on Form G-32. The XBRL US letter encouraged the MSRB to consider allowing municipal securities bond issuers to optionally submit their continuing disclosure documents which include event-based and […more]

News

Thursday, December 1, 2022

FASB Issues Proposed Taxonomy Improvements for ASU-Leases (Topic 842): Common Control Arrangements

The Financial Accounting Standards Board (FASB) has issued for comment proposed GAAP Taxonomy Improvements to address the proposed Accounting Standards Update on accounting for leases between entities under common control: Leases (Topic 842) – Common Control Arrangements. Comments must be submitted by January 26, 2023. Read the release notes. Read the announcement for information on […more]

News

Monday, November 28, 2022

XBRL US Comments on SEC Executive Compensation Disclosure Taxonomy

XBRL US submitted a comment letter to the Securities and Exchange Commission Office of Structured Disclosure in response to their request for input on the draft Executive Compensation Disclosure (ECD) Taxonomy. The taxonomy is to be used by filers as well as tool and service providers who work with them, to comply with the new […more]

News

Wednesday, November 23, 2022

FERC Announces 3/31/23 Effective Date for FERC Taxonomy Version 2023-01-01

The Federal Energy Regulatory Commission (FERC) announced that effective March 31, 2023, the XBRL taxonomies, validation rules, and rendering files needed to file FERC Form Nos. 1, 1-F, 2, 3-Q electric, 3-Q natural gas, 6, 60, and 714 will be updated to Version 2023-01-01. It will be effective starting with the first quarter 2023 forms. […more]


Upcoming XBRL US Events

Digitizing Environmental Social Governance (ESG) Disclosures
Thursday, February 2, 2023

Solutions to Common Issues in XBRL Preparation
Tuesday, February 7, 2023

Popular Resources

2021 US GAAP Financial and SEC Reporting Taxonomies
XBRL Taxonomy posted Mar, 2021

2020 US GAAP Financial and SEC Reporting Taxonomies
XBRL Taxonomy posted Dec, 2019

2019 US GAAP Financial and SEC Reporting Taxonomies
XBRL Taxonomy posted Dec, 2018

2020 Document and Entity Information (DEI)
XBRL Taxonomy posted Dec, 2019

2021Q4 Document and Entity Information (DEI)
XBRL Taxonomy posted Dec, 2021