Monday, July 03. 2023

Independence Day

The SEC will be closed Tuesday, July 4th in observance of Independence Day. The EDGAR System will not receive, process or accept filings on this day. Filings with a due date of July 4th will be due the following business day. The FERC will also be closed in observation of Independence Day. eForms will accept filings submitted on July 4th. {expires: 2023-07-05} Continue reading "Independence Day" »
Posted by
LeAnn Dey
at 15:00

SEC Offers Guidance Regarding Correct Usage of Operating Activities Presentation Child Elements Tags for Investing Activities and Financing Activities as Presentation Parent Elements

The SEC's Division of Economic and Risk Analysis (DERA) has observed that filers are using tags associated with accrual items related to operating activities as presentation child elements on certain Forms 10-K and 10-Q and has offered guidance to more correctly tag these items. Continue reading "SEC Offers Guidance Regarding Correct Usage of..." »
Posted by
LeAnn Dey
in DERA, SEC, SEC Filing Help, US GAAP Taxonomy at 12:41

FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed ASU to Enhance the Accounting for Purchased Financial Assets

The Financial Accounting Standards Board (FASB) staff has published GAAP Taxonomy Improvements for a proposed Accounting Standards Update (ASU), which addresses stakeholder concerns regarding comparability and complexity related to purchased financial assets. Continue reading "FASB Staff Issues Proposed GAAP Taxonomy..." »
Posted by
LeAnn Dey
in FASB News, SEC, US GAAP Taxonomy, XBRL at 09:20

XBRL US Staff to Host Data Quality Committee Meeting

XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to discuss plans to implement rules and guidance for public companies complying with the SEC’s XBRL requirements. The 90-minute webinar will take place on Thursday, July 6, 2023 and will begin at 12:00 p.m. ET. {expires: 2023-07-07} Continue reading "XBRL US Staff to Host Data Quality Committee..." »
Posted by
LeAnn Dey
in Data Quality Committee, Events, XBRL at 08:11
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