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Latest News

Monday, April 8, 2024

XBRL US Comments on EFRAG Consultation for ESRS Taxonomy

XBRL US commented on the European Financial Reporting Advisory Group (EFRAG) consultation on the European Sustainability Reporting Standards (ESRS) Taxonomy.  The XBRL US comment letter provided input on technical issues related to taxonomy development. Read: XBRL US Comment on ESRS Taxonomy

Tuesday, March 26, 2024

EFRAG Consultation: European Sustainability Reporting Standards (ESRS) Taxonomy

The European Financial Reporting Advisory Group (EFRAG) has published a consultation on the European Sustainability Reporting Standards (ESRS) Taxonomy. Comments to the consultation are due April 8, 2024.


Monday, March 18, 2024

SEC EDGAR XBRL Guide Published

The Securities and Exchange Commission (SEC) has published their EDGAR XBRL Guide , covering Instance Content, Filing Fee Exhibits, Custom Taxonomies, Rendering and Validation.  

Thursday, March 7, 2024

SEC Final Rule on Climate-Related Disclosures for Investors

The Securities and Exchange Commission (SEC) published the final rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors which requires electronic (XBRL) tagging of certain climate-related disclosures. Requirements include the reporting of narrative climate-related disclosures including material risks, mitigation, oversight, and targets, for all companies. Reporting of scopes 1 and 2 greenhouse gas […more]


Friday, March 1, 2024

FASB Hosting Webinar: 2024 GAAP & SEC Reporting Taxonomy Improvements & SEC Update

The Financial Accounting Standards Board (FASB) announced that they will be holding a webinar, “2024 GAAP and SEC Reporting Taxonomy Improvements and SEC Update” on Tuesday, April 2 from 1:30 – 3:00 PM ET. The discussion will feature a fireside chat with Christine Botosan, FASB Board Member, and Christine Cheng, Assistant Professor of Accounting at […more]

Thursday, February 29, 2024

XBRL US Publishes California: Digital First Climate Data

XBRL US has developed a paper and supporting fact sheet on the importance of data standards to support sustainability reporting. The paper focuses on California climate bills SB 253 and SB 261 which require companies over a certain revenue threshold that do business in the State of California to report greenhouse gas (GHG) emissions and […more]


Friday, February 9, 2024

SEC Publishes Regulatory Flexibility Agenda

The Securities and Exchange Commission (SEC) published the Regulatory Flexibility Agenda (RFA) in the Federal Register. The listing includes only those agenda entries for which an RFA analysis is required. An analysis is required where there will be a significant impact on a large number of small reporting entities.  Comments concerning the RFA agenda and […more]


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]