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

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]

News

Monday, November 21, 2022

XBRL US Data Quality Committee Publishes 20th Rule Set for Public Companies and BDCs

Invites public companies and BDCs to a December 14 webinar to learn more The XBRL US Data Quality Committee (DQC) has published its 20th Rule Set with five proposed rules for corporate issuers, and two proposed rules that are specific to business development companies (BDC). Issuers, accountants, filing agents and tool providers are invited to […more]

Tuesday, November 15, 2022

FASB Proposes Financial Services – Investment Companies Taxonomy Implementation Guide

The Financial Accounting Standards Board (FASB) staff recently issued a proposed Taxonomy Implementation Guide (Guide) based on the proposed 2023 GAAP Financial Reporting Taxonomy (Taxonomy) that is pending SEC acceptance and is subject to change until published as final. The proposed Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies, includes examples […more]

News

Monday, November 7, 2022

FASB Issues Proposed Improvements for 2023 GAAP Taxonomy Reference Project

The Financial Accounting Standards Board (FASB) issued for comment proposed improvements for the 2023 GAAP Financial Reporting Reference Project. The comment period ends on November 17, 2022. Read the Release Notes. Interested parties may provide comments on the proposed improvements by sending their comments to xbrled@fasb.org or by sending written comments to “Chief of Taxonomy […more]

News

Wednesday, October 26, 2022

SEC Adopts Final Rule for Erroneously Awarded Compensation

The Securities and Exchange Commission (SEC) adopted the final rule, Listing Standards for Recovery of Erroneously Awarded Compensation which requires national securities exchanges to establish listing standards that call for listed issuers to adopt and comply with a compensation recovery policy (often known as a clawback policy), and would require issuers to provide disclosures about […more]

SEC Adopts Final Rule for Tailored Shareholder Reports for Mutual Funds & Exchange Traded Funds

The Securities and Exchange Commission (SEC) adopted the final rule for Tailored Shareholder Reports for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements.  The new rule adopts amendments for annual and semi-annual shareholder reports provided by mutual funds and exchange-traded funds to highlight key information for shareholders. The new rule becomes effective  […more]

News

Thursday, October 13, 2022

FASB Issues Invitation to Comment on Proposed Meta Model Relationships

The Financial Accounting Standards Board (FASB) issued an Invitation to Comment on Proposed Meta Model Relationships which is out for public review until January 10, 2023. The proposed relationships are intended to communicate accounting model relationships in XBRL that can help preparers identify the right tag, data users in consuming data, and in writing business […more]

Friday, October 7, 2022

XBRL US Responds to CFTC RFI on Climate-Related Financial Risk

XBRL US submitted a comment letter in response to the Commodity Futures Trading Commission (CFTC) Request for Information on Climate-Related Financial Risk. The XBRL US letter explained the importance of data standards in understanding and conducting oversight of climate-related financial risk by the CFTC. Climate-related financial risks that affect market participants and commodities will inevitably […more]

XBRL US Responds to Environmental Protection Agency RFI on Reporting of Greenhouse Gas Emissions

XBRL US submitted a comment letter in response to the Environmental Protection Agency (EPA) request for feedback on Revisions and Confidentiality Determinations for Data Elements Under the Greenhouse Gas Reporting Rule, Docket Id. No. EPA–HQ–OAR–2019–0424.  The XBRL US letter made the argument that data collected by the EPA on greenhouse gas emissions made by facilities […more]

News

Thursday, October 6, 2022

FASB Issues Release Notes on Proposed Policy Election Element Relationships

The Financial Accounting Standards Board (FASB) issued release notes describing the proposed policy election element relationships that will be provided in the GAAP Taxonomy. The goal is to provide relationships in the taxonomy to assist preparers to identify policy elements for consumption of the data, and to write business rules that assist with proper element […more]


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