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 (2020)

We can be better prepared – let’s get ready now.

Shannon Sohl, CPA, PhD, Senior Research Analyst, Northern Illinois University Center for Governmental Studies
Crisis situations like COVID-19 have big implications for how we should run businesses and set government policy. Get connected to COVID-19 relief resources for businesses.

Earlier (2020)

DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?

Heather Krupa, CPA, Controller at Global Water Resources

DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?

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?


Point of View

Recent PoV Posts

In the last few months