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The Financial Accounting Standards Board (FASB) requested comment on the 2026 Meta Model Relationships Taxonomy. The request, Proposed Improvements for the 2026 Meta Model Relationships Taxonomy (Release Notes), File Reference No. 2026-2700, is out for public comment during a period ending December 1, 2025. Comments on the proposed improvements for the 2026 Meta Model Relationships […more]
XBRL US commented on the California Air Resources Board (CARB) spreadsheet-based reporting template to satisfy reporting of SB 253, the Climate Corporate Data Accountability Act. In our letter we agreed with the approach of providing a free tool for certain reporting entities but also recommended that CARB: Provide an open-source tool (template) that generates digital […more]
The Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 25.3 and now supports the updated Special Purpose Acquisition Company (SPAC) Taxonomy. Please refer to SEC.gov | Updated Special Purpose Acquisition Company (SPAC) Taxonomy for details of the changes included in this updated version of the SPAC […more]
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) in anticipation of the SEC’s rule proposal on municipal bond issuance as part of the Financial Data Transparency Act (FDTA) implementation. This letter is a follow-up to our comments submitted in the initial FDTA comment period on October 21, 2024. This response […more]
The National Association of Surety Bond Producers (NASBP) published an article on “Streamlining WIPs with Digital Technology” which addresses the work ongoing in the surety bonding industry to bring structured, standardized data to the bond underwriting process. The article appears both online and in print and features the work conducted by the XBRL US Surety […more]
The California Air Resources Board (CARB) published a preliminary list of entities that are expected to be covered by SB 261 and potentially SB 253. The list can be downloaded on the CARB FAQs and Factsheet page. CARB is also accepting feedback from reporting entities to help validate the list. The feedback survey can be […more]
The Financial Accounting Standards Board (FASB) issued for comment proposed GAAP Taxonomy Improvements for the proposed Accounting Standards Update – Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. Read the Release Notes. The proposed Update was issued to provide authoritative guidance on how an issuer should initially measure paid-in-kind dividends on […more]
The Financial Accounting Standards Board (FASB) issued for comment proposed Proposed Technical and Other Conforming Improvements for the 2026 GAAP Financial Reporting Taxonomy (Release Notes) File Reference No. 2026-2500. The comment period for the proposed update ends on October 31, 2025. Interested parties may provide comments on both proposed GAAP Taxonomy Improvements by sending their […more]
XBRL US submitted a comment letter in response to the Amended ESRS Exposure Drafts published in July 2025 by EFRAG, a private association established with the encourgement of the European Union (EU) to serve the public interest. The exposure draft outlines simplifications and revisions in the EU Corporate Sustainability Reporting Directive (CSRD) that reduce the […more]
XBRL US submitted a comment in response to the Request for Information on Potential Actions To Address Payments Fraud published by the Office of the Comptroller of the Currency, Treasury; the Board of Governors of the Federal Reserve System; and the Federal Deposit Insurance Corporation. The request focused on identifying ways that the agencies can […more]
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