Point of View is a forum for opinions and thoughts from XBRL US and the XBRL community about business, industry, finance, regulation and legislation, where data standards can play a role. We welcome your feedback on the XBRL point of view.
Earlier (2019)

Harmonizing accounting and data standards

Donna Johaneman, Senior Project Manager XBRL, FASB; and Louis Matherne, Chief of Taxonomy Development, FASB

The FASB approach to incorporating new ASUs into XBRL data standards.

Earlier (2019)

Building a taxonomy is a team effort

Donna Johaneman, Senior Project Manager XBRL, FASB; and Louis Matherne, Chief of Taxonomy Development, FASB

Building a taxonomy is a team effort. Found out how the US GAAP Taxonomy was developed, and how it’s maintained today.

Earlier (2019)

How are we doing?

XBRL US Center for Data Quality AICPA, Altova, Broadridge, Certent, DataTracks, Donnelley Financial Services (DFIN), P3XBRL, RDG Filings, Toppan Merrill, Workiva

We’ve been reviewing individual corporate filings for issues related to data quality since 2015. Have you checked YOUR XBRL filing?

Earlier (2019)

global standards for global investors

Ahmed Algamal, CPA, CA, IFRS XBRL Consultant, and Bethany Moll, XBRL Operations Planning & Strategy, both of DFIN

Hear their views on how foreign private issuers are handling the move to greater standardization in a global marketplace.

Earlier (2019)

Standards to improve surety bond claims processing

David Hartman, Director, Analytics, IFIC Surety, and Michelle Savage, VP Communication, XBRL US

When a project is bonded, the surety must be prepared to answer the call in the event subcontractors or vendors are not paid or project performance is not up to snuff. Data standards can ease that process for the principal, the obligee, and the surety.