A discussion among Data Foundation Senior Fellows Liv Watson and Catherine Atkin and Michelle Savage of XBRL US about the proposal to adopt structured, standardized, machine-readable reporting via a semantic data model to improve interoperability, support investors and policymakers, enhance AI use through better context, and reduce a growing patchwork of regulations. Listen to the […more]
The Securities and Exchange Commission (SEC) published a Comment Request on extending Rule 17 Ad-27, which requires exempt entities that perform matching services to facilitate the settlement of securities transactions (referred to as a “central matching service provider” or “CMSP”) to establish, implement, maintain and enforce policies and procedures reasonably designed to facilitate straight-through processing […more]
The six biggest banks on Wall Street have all filed their first-quarter earnings now, and it’s time to examine the banks’ proprietary trading — specifically, how much revenue from those trades drives revenue for the banks overall. Read more.
Earnings releases and quarterly reports for Q1 2026 will start arriving in large numbers this week and next. One issue sure to be on the minds of financial analysts will be the war in Iran and how that fighting might affect corporate operations — so where should you look for disclosures that might help you […more]
The Federal Deposit Insurance Corporation (FDIC) is soliciting comments on a proposal that would implement certain requirements related to the GENIUS Act that apply to permitted payment stablecoin issues that under FDIC supervision. The proposal, GENIUS Act Requirements and Standards for FDIC-Supervised Permitted Payment Stablecoin Issuers and Insured Depository Institutions, is out for a public […more]
On January 13, 2026, SEC Chair Atkins issued a Statement on Reforming Regulation S-K, noting, “Today, the disclosure that companies provide in response to the myriad requirements of Regulation S-K does not always reflect information that a reasonable investor would consider important in making an investment or voting decision… The Commission’s disclosure regime should enable […more]
The Wall Street Blockchain Alliance (WSBA), a leading non-profit trade association promoting the adoption of blockchain technology and cryptoassets across global markets, and XBRL US, a nonprofit data standards consortium, jointly announced an agreement to work together to promote data interoperability and better communication across blockchain technology and digital assets. The partnership will initially focus […more]
Delta is the first U.S. airline to report earnings every quarter (it’s one of the first to report earnings across all industries, actually), so its numbers provide a valuable early window into how the war in Iran is affecting corporate earnings. Those effects are most immediately visible in the amount of money Delta and other […more]
This company offers one of the first examples of a company disclosing specific tariff amounts that it has actually paid, and which the company might therefore recoup in some sort of tariff refund process. Read more.
XBRL US responded to the Notice of Proposed Rulemaking: Investments in and Licensing of Permitted Payment Stablecoins Issuers, RIN 3133–AF69 published by the National Credit Union Administration (NCUA). The NCUA has jurisdiction over payment stablecoin issuers that are subsidiaries of federally insured credit unions (FICU). Read the letter: XBRL US Letter RE NCUA RIN 3133 AF69 […more]
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