February, 2026 
The Center for Research toward Advancing Financial Technologies (CRAFT) and XBRL US announce AI and Structured Data Forum: Optimizing Performance, a full-day conference taking place May 15, 2026, in Hoboken, New Jersey. The forum, which will take place at the Stevens Institute of Technology, will explore how structured, standardized data improves the ability of large language models to accurately and consistently understand data, and facilitates data interoperability for reduced friction in decentralized finance applications like blockchain. The Securities and Exchange Commission (SEC) will provide a keynote with other speakers joining from the AICPA, AuditChain, Broadridge Financial Solutions, Columbia University, CRAFT, Deloitte & Touche LLP, Rensselaer Polytechnic Institute (RPI), and Stevens Institute of Technology, with more to be confirmed. See the agenda and register to attend.
XBRL US announces States Step In: Corporate Climate Reporting, a half-day conference during San Francisco Climate Week. This program, hosted by Crowe LLP on April 21, 2026, brings together stakeholders to review the rapidly changing landscape of climate reporting requirements, and to evaluate the impact on companies, investors, and the environment. See the agenda and submit a request to attend (seating is limited).
The California Air Resources Board (CARB) holds a public hearing on the rule proposal for SBs 253 and 261; XBRL US submits comment. The XBRL US comment letter expressed support for the rule and recommended that CARB include requirements for data to be submitted in digital, structured, XBRL format, in the next phase of rulemaking. Read the CARB Notice of Public Hearing, Staff Report (Initial Statement of Reasons), and Proposed Regulatory Text.
XBRL US comments on FERC taxonomies and supporting materials. The XBRL US letter provided recommendations concerning the Federal Energy Regulatory Commission (FERC) XBRL taxonomies, validation rules, and rendering files needed to file the FERC Form Nos. 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714. Read the FERC announcement.The FERC will update the taxonomies to Version 2026-04-01.2, effective starting with the first quarter 2026.
SEC announces plan to suspend certain incomplete or erroneous filings. The SEC announced that they will suspend filings rather than issue warnings for incorrect or incomplete structured filing fee-related information submitted to the EDGAR System, for all filers starting on March 16, 2026.
SEC posts XBRL Guide. The Commission has posted the February XBRL Guide.
FASB publishes proposed improvements to the US GAAP Taxonomy for December Accounting Standards Updates (ASU). The proposed improvements, finalized between December 1, 2025, and December 31, 2025, were not part of the 2026 annual release that is pending SEC acceptance, but they will be incorporated into the Development Taxonomy. The proposed improvements to the taxonomy are available for public comments through this link. Guidelines for providing comments on the taxonomies can be found here.
Filers wishing to adopt amendments from this ASU can find elements added for the ASU in the Development Taxonomy and create extensions based on those elements until such elements are accepted by the SEC as part of the 2027 Taxonomies Annual Release.
SEC amendment proposed to reduce the burden on investment management companies reporting fund portfolio holdings. The SEC rule would extend the filing time period for Forum N-PORT by 15 days, transition from monthly to quarterly publication, and streamline the form by removing certain information. Form N-PORT requires data to be prepared in an XML format. Read the fact sheet.
New York State legislation, the Climate Corporate Data Accountability Act (S9072), passed the State Senate and moved on to the State Assembly. S9072 calls for the reporting of greenhouse gas emissions by organizations doing business in the State of New York with total revenues in excess of one billion dollars during the preceding fiscal year. XBRL US submitted a letter of support to New York State Senator Pete Harckham, sponsor of S9072, which encourages legislators to consider adding language to the bill requiring emissions data to be reported in digital, machine-readable format (XBRL) to minimize duplication of effort, align with reports prepared following the IFRS International Sustainability Standards Board (ISSB) requirements, and produce more comparable, consistent, data that is less costly to generate and consume.
Three federal agencies, the FDIC, the NCUA and the OCC, publish Notices of Proposed Rulemaking regarding regulations to implement portions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The Federal Deposit Insurance Corporation (FDIC) published their proposal on December 17, 2026 with comments due by May 18, 2026 (the comment period was extended from the initial deadline of February 17, 2026).
The National Credit Union Administration (NCUA) proposal implements the statutorily required process for approval and licensure of permitted payment stablecoin issuers (PPSIs) subject to the NCUA’s jurisdiction. A forthcoming proposal will cover regulations to implement the standards and restrictions imposed by the GENIUS Act on PPSIs. Comments are due by May 13, 2026.
The Office of the Comptroller of the Currency (OCC) proposed rule would implement the GENIUS Act regarding the issuance of payment stablecoins and certain related activities by entities subject to the OCC’s jurisdiction, with comments due by May 1, 2026.
XBRL US Events
Webinar: XBRL Reporting for Special Purpose Acquisition Companies, March 11 at 3 PM ET
The SEC final rule, Special Purpose Acquisition Companies, Shell Companies, and Projections, requires SPACs to prepare prospectus disclosures and financial information in Inline XBRL for IPOs and de-SPAC transactions. This is the first time that SPACs are required to adopt structured, standardized reporting. Attend this session for an overview of the final rule, a demonstration of XBRL tagging requirements, and a review of SPAC filings submitted to date, led by XBRL professionals from Broadridge Financial Solutions, Donnelley Financial Solutions (DFIN), and RDG Filings, Inc.
Register: https://xbrl.us/260311
Webinar: AI Meets Auditing: Building Smarter Accounting Estimates with Multi-Agent LLMs, April 1, 2026 at 3 PM ET
What if your accounting estimates could stress-test themselves? Attend this webinar to explore how multi-agent AI systems powered by Large Language Models could change how estimates are prepared and refine and improve the accuracy of accounting estimates. See how a structured, AI-driven approach can systematically surface irregularities that traditional review processes are likely to miss, improving both the accuracy and consistency of your financial reporting.
Register: https://xbrl.us/260401
Conference: States Step In - Corporate Climate Reporting, April 21, 2026 in San Francisco, CA
This half-day program features speakers from the AICPA, Crowe LLP, the International Financial Reporting Foundation (IFRS), Pure Storage, Ropes & Gray, and more to be confirmed. Join the discussion about the status of global climate reporting, the role of states in U.S. sustainability reporting, and how stakeholders are managing multiple mandates.
Register to request to attend (seating is limited): https://xbrl.us/260421
Conference: AI and Structured Data Forum - Optimizing Performance, May 15, 2026 in Hoboken, NJ.
This full day forum, co-produced by the Center for Research toward Advancing Financial Technologies (CRAFT) and XBRL US, will explore how structured, standardized data improves the ability of large language models to accurately and consistently understand data, and facilitates data interoperability for reduced friction in decentralized finance applications like blockchain. Learn more and register: https://xbrl.us/ai-data-forum
XBRL US Meetings
The Data Quality Committee (DQC) will meet on Wednesday, March 18 at 10 AM ET; register to attend online: https://xbrl.us/dqc-260318
The Domain Steering Committee will meet Tuesday, March 17 at 2 PM ET. https://xbrl.us/events/dsc-260317 - all XBRL US Members are invited to attend
The Communications Steering Committee will meet Tuesday, March 17 at 3 PM ET. https://xbrl.us/events/csc-260317 - all XBRL US Members are invited to attend
The Regulatory Modernization Working Group will meet Tuesday, March 10 at 3 PM ET. (membership@xbrl.us for details)
The Standard Government Reporting Working Group meet Tuesday, March 24 at 11 AM ET. (membership@xbrl.us for details)
The Technical Advisory Committee (XTAC) will meet on Wednesday, March 18 at 4 PM ET. (membership@xbrl.us for details)
The Academic Subcommittee will meet Tuesday, March 10 at 11 AM ET. (membership@xbrl.us for details)
XBRL US Articles, White Papers, and Blogs
Blog: Creating a Cleaner, Semantic Data Model
One of the strongest forces driving modernization of the XBRL Technical Specification is the rapid rise of artificial intelligence. Structured data consistently outperforms unstructured formats in machine‑learning environments. But structure alone isn’t enough. AI systems perform best when the underlying data model is clean, predictable, and easy to interpret. The semantic model (the taxonomy) is the key to how machines understand reported facts. As AI becomes a standard tool for analysts, regulators, investors and data scientists, the clarity of that semantic model becomes just as important as the data itself. Read the post.
Scott Theis is President/CEO, Novaworks; Chair, XBRL US Domain Steering Committee (DSC); Leader, XBRL Technical Advisory Committee for XBRL US (XTAC); Member, XBRL Standards Board and OIM Working Group.
Blog: Modernizing XBRL.
The XBRL community has begun laying the groundwork for an enhanced XBRL technical specification that makes XBRL easier to learn, better aligned with today's development community, and even stronger for AI. Read this post by Scott Theis on why modernization and simplification is happening now and how you can have a say. Read the post.
Research paper: Digitizing data to combat climate change
Addressing climate change requires good data governance - the cost-effective management of climate data assets through a structured system of policies, roles, processes and controls to ensure availability, usability, and integrity. This paper describes some of the datasets currently available from the EPA and certain state environmental regulators, and explains how collecting and storing the data using a semantic data model could benefit regulators, reporting entities, and data users, and most importantly, help to better understand and address the challenges of climate change. Read the summary and download the paper.
XBRL US Members are committed to engaging and collaborating with other members, contributing to the standard through involvement of their teams, and striving to build awareness and educate the market. Members of XBRL US represent the full range of the business reporting supply chain.
Not yet an XBRL US member? Maybe it's time to consider joining XBRL US for yourself ($55 - $550/ year) or your organization (fees vary). Find out more about the benefits of membership and how to become involved by visiting https://xbrl.us/benefits.
Upcoming XBRL US Events
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