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Latest News


Monday, January 29, 2024

SEC Publishes Interim Release 24.0.1 of EDGAR, Now Supports FFD Taxonomy

The Securities and Exchange Commission (SEC) published interim release 24.0.1 of the EDGAR System on January 26 which now supports the Filing Fee Disclosure (FFD) taxonomy. This taxonomy provides the elements for tagging disclosures related to the Commission’s final rule on filing fee disclosures using Inline eXtensible Business Reporting Language (XBRL). Please see taxonomies.  


Wednesday, January 24, 2024

FASB Implementation Guides on Leases and Investment Companies

The Financial Accounting Standards Board (FASB) issued for public comment two proposed Taxonomy Implementation Guides which were made available in December 2023 pending SEC acceptance. The first proposed Guide, Leases under Topic 842, includes a new example that illustrates the modeling for disclosures reporting information about leases not yet commenced. The second proposed Guide, Financial […more]


SEC Adopts Final Rule for Special Purpose Acquisition Companies

The Securities and Exchange Commission (SEC) announced that they are adopting the final rule for Special Purpose Acquisition Companies, Shell Companies, and Projections, which calls for Inline XBRL tagging for information in Subpart 1600 of Regulation S-K. In the XBRL US comment letter submitted in response to this rule in proposal stage, we suggested that […more]

Friday, December 22, 2023

XBRL US Comments on FERC Proposed Rule on Revisions to Electric Quarterly Report

XBRL US submitted a comment in response to the Federal Energy Regulatory Commission (FERC) Notice of Proposed Rulemaking on Revisions to the Filing Process and Data Collection for the Electric Quarterly Report (EQR). The letter expresses support for the FERC proposed rule to transition data collection of the Electric Quarterly Report (EQR) to XBRL-CSV format […more]


Wednesday, December 20, 2023

FASB Update on Accounting for Debt with Conversion

The Financial Accounting Standards Board (FASB) issued for public comment proposed GAAP Taxonomy improvements for an update to improve the accounting for debt with conversion and other options: Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments (Release Notes). The comment period ends on March 18, 2024. Send comments to […more]

Tuesday, December 19, 2023

SEC Publishes Second FDTA Semiannual Report to Congress

The Securities and Exchange Commission (SEC) has published the second FDTA Semi-Annual Report to Congress. The report notes that there are 54 forms, schedules, and statements containing disclosures required under Securities Act Section 7, Exchange Act Section 13, or Exchange Act Section 14. Three-quarter (42) of these forms, schedules, and statements require some machine-readable data. […more]


Monday, December 18, 2023

FASB Publishes 2024 GAAP, SEC Reporting and DQC Rules Taxonomies

The Financial Accounting Standards Board (FASB) announced the availability of the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”). The FASB also announced the availability of the 2024 DQC Rules Taxonomy (DQCRT), which together with the GAAP Taxonomy are collectively referred to as […more]


SEC Upgrades to EDGAR Release 23.4, Now Supports FND Taxonomy

The Securities and Exchange Commission (SEC) upgraded the EDGAR System to Release 23.4 which now supports the Fund (FND) Taxonomy to be used for tagging elements related to the final rule on Investment Company Names. The SEC announcement pointed out that “…  this version does not include an fnd-entire entry point due to technical issues […more]

Tuesday, November 28, 2023

XBRL US Comments on SEC Rule Proposal on Registered Index-Linked Annuities

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) rule proposal for Registration for Index-Linked Annuities; Amendments to Form N-4 for Index-Linked and Variable Annuities. The proposal calls for amendments to align disclosures of registered index-linked annuities (RILA) with those of variable annuities, and to require the reporting of […more]


Tuesday, November 21, 2023

XBRL US RMWG Comments on SEC EDGAR Next Proposal

The XBRL US Regulatory Modernization Working Group submitted a comment letter in response to the Securities and Exchange Commission proposed rule, EDGAR Filer Access and Account Management, also known as “EDGAR Next”.  The letter addressed questions posed in the SEC proposal and raised specific concerns about: 1) the need for additional API functionality to keep […more]