The Financial Accounting Standards Board (FASB) has issued a proposed Taxonomy Implementation Guide, Financial Statement Location Dimensions: A Guide for Preparers (Guide). The proposed Guide describes when and how to use the financial statement location dimensions and when alternative elements should be used instead of the financial statement location dimensions. The proposed Guide illustrates the […more]
Version 6.5c of GoFiler has been released. This version contains changes and improvements for XBRL View/XDX and general EDGAR tools as well as corrections for Form 24F-2 and Section 16. Read more.
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) on its proposed rule, Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies. The rule proposes streamlining filer status for public companies by establishing two primary categories: large accelerated filers and non-accelerated filers. The proposed amendments would […more]
XBRL US commented on the National Credit Union Administration (NCUA) GENIUS Act proposed rule which describes the operational and risk management standards for an NCUA-licensed permitted payment stablecoin issuer, making the following recommendations: Require disclosures from stablecoin issuers, both publicly posted data as well as disclosures submitted confidentially to the regulator only, to be prepared […more]
The Federal Deposit Insurance Corporation (FDIC) today published in the Federal Register a Notice and request for comment: Reporting Forms and Instructions Associated with Requirements and Standards for FDIC-Supervised Permitted Payment Stablecoin Issuers. The proposed rulemaking invites feedback on new forms and instructions to collect weekly and quarterly data that must be completed by permitted […more]
The Securities and Exchange Commission (SEC) published the final rule, Modernization of Delegations of Authority to Commission Staff. This rule removes certain functions that currently reside with the Director of Division of Examinations and moves them to Commission staff in the EDGAR Business Office with a stated aim to “promote more efficient and streamlined operations, […more]
The Financial Accounting Standards Board (FASB) has issued a proposed Taxonomy Implementation Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies) .The proposed Guide covers, among other topics, the modeling for the Schedule of Investments. Examples have been added to illustrate the option to use key-value pairs for non-numeric, investment-specific information in […more]
This post addresses how to find evidence that bank customers — consumer and commercial borrowers alike — are under rising credit stress systematically, across the sector. Read more.
The Securities and Exchange Commission (SEC) published the 2026 Regulatory Agenda along with a statement from SEC Chair Atkins. Read the Statement. Review the Agenda.
The California Air Resources Board (CARB) announced plans to hold a virtual public workshop to support the development of the California Corporate Greenhouse Gas Reporting Program authorized by Senate Bill (SB) 253 (Wiener, Stats. 2023; codified in Health & Safety Code (HSC) § 38532), as amended by SB 219 (Wiener, Stats. 2024, Chapter 766; codified […more]
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