Friday, October 30. 2026

FASB GAAP Taxonomy Improvements for Revenue from Contracts and Investments-Equity Method

On October 28, the Financial Accounting Standards Board (FASB) staff released for public review and comment proposed GAAP Taxonomy improvements and related release notes to reflect proposed Accounting Standard Updates (ASUs). Continue reading "FASB GAAP Taxonomy Improvements for Revenue..." »
Posted by
LeAnn Dey
in Accounting, FASB News, SEC, US GAAP Taxonomy, XBRL at 16:00

Thursday, October 29. 2026

XBRL Staff Issues Proposed 2027 DQC Rules Taxonomy, Solicits Comment

The XBRL staff of the Financial Accounting Standards Board (FASB) has issued proposed additions to the 2027 Data Quality Committee Rules Taxonomy (DQCRT). The taxonomy communicates XBRL US Data Quality Committee (DQC) validation rules primarily for regulatory use, while allowing regulators discretion in deciding which rules to adopt for validation. Continue reading "XBRL Staff Issues Proposed 2027 DQC Rules..." »
Posted by
LeAnn Dey
in Accounting, Data Quality Committee, FASB News, SEC, XBRL at 14:00

Wednesday, October 28. 2026

FASB Proposes Enhancements to the 2027 GAAP Financial Reporting Taxonomy Reference Project

On October 22, the staff of the Financial Accounting Standards Board (FASB) issued for public review and comment proposed improvements to the 2027 GAAP Financial Reporting Taxonomy (GRT) Reference Project and the related release notes. The release notes describe the assignment of reference roles, the review of reporting requirements conducted during the reference project, and the enhancements made to improve the usefulness of the GRT. Continue reading "FASB Proposes Enhancements to the 2027 GAAP..." »
Posted by
LeAnn Dey
in Accounting, FASB News, US GAAP Taxonomy, XBRL at 10:30

Tuesday, October 20. 2026

SEC to Explore the Role of Machine-Understandable Data in the Era of Super Intelligence

SEC staff will host a public event that will feature panel discussions on how market participants use machine-understandable data and super intelligence (SI), Staff will discuss the associated risks and costs as well as ways the SEC can further support the adoption of these technologies. The event will take place on Monday, November 9, 2026, from 8:00 a.m. - 3:30 p.m. ET, and is open for the public to attend in person or on the SEC’s site. Registration is only required for those attending in person. Continue reading "SEC to Explore the Role of..." »
Posted by
LeAnn Dey
in DERA, Events, SEC, XBRL at 14:15

Wednesday, October 14. 2026

FASB Proposes Technical and Conforming Changes to the 2027 GAAP Taxonomy

On October 9, the Financial Accounting Standards Board (FASB) staff released proposed technical and other conforming enhancements for the 2027 GAAP Financial Reporting Taxonomy, along with related release notes for public review and comment. Continue reading "FASB Proposes Technical and Conforming Changes..." »
Posted by
LeAnn Dey
in Accounting, FASB News, SEC, US GAAP Taxonomy, XBRL at 17:00

Monday, October 12. 2026

XBRL US to Host Webinar on AI’s Impact on Corporate Compliance

XBRL US is hosting a webinar on how artificial intelligence is reshaping business operations, from software development and financial analysis to compliance workflows. As organizations adopt AI, it is accelerating processes and creating new challenges related to accuracy, consistency, and oversight. The event will take place Wednesday, October 14, 2026, and registration for the virtual event is required.
{expires: 2026-10-15} Continue reading "XBRL US to Host Webinar on AI’s Impact on..." »
Posted by
LeAnn Dey
in Events, XBRL at 16:30

Tuesday, October 06. 2026

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 webinar will take place on Wednesday, October 7, 2026, and will begin at 10:00 a.m. Eastern. The event is free and open to the public, but registration is required.
{expires: 2026-10-08} Continue reading "XBRL US Staff to Host Data Quality Committee..." »
Posted by
LeAnn Dey
in Data Quality Committee, Events, XBRL at 10:00

Thursday, September 24. 2026

XBRL Staff Proposes GAAP Taxonomy Enhancements for Codification Improvements Update

The XBRL staff of the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) aimed at making targeted improvements to the FASB Accounting Standards Codification. The proposal is part of FASB’s ongoing Codification Improvements project, which focuses on technical corrections, clarifications, unintended applications of existing guidance, and other incremental enhancements to GAAP. Continue reading "XBRL Staff Proposes GAAP Taxonomy Enhancements..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy, XBRL at 11:30

Friday, September 18. 2026

SEC Adopts Updated EDGAR Filer Manual

On September 14th, the SEC announced that it is adopting amendments to Volume II of the EDGAR system Filer Manual and related rules and forms. EDGAR Release 26.3 is effective in the EDGAR system as of September 14, 2026. Continue reading "SEC Adopts Updated EDGAR Filer Manual" »
Posted by
LeAnn Dey
in EDGAR News, Investment Management, SEC, SEC Filing Help, XBRL at 14:45

Thursday, September 17. 2026

SEC Publishes 2027 Draft Taxonomies for Review and Comment

On September 14, the SEC released the draft 2027 updates to its technical taxonomy design, providing an early look at the changes developed through the annual review and update process for all SEC taxonomies accepted in the EDGAR system. The draft reflects the SEC’s ongoing efforts to keep the taxonomies aligned with current reporting practices and evolving filer needs. Continue reading "SEC Publishes 2027 Draft Taxonomies for Review..." »
Posted by
LeAnn Dey
in EDGAR News, GoFiler Updates, SEC, XBRL at 15:30

Wednesday, September 16. 2026

FASB Releases Proposed Improvements to the 2027 SEC Reporting Taxonomy

On September 10th, the Financial Accounting Standards Board (FASB) staff released proposed technical and other conforming enhancements for the 2027 SEC Reporting Taxonomy, along with related release notes for public review and comment. The proposed improvements include updates to a document label and references to support clearer element selection. Continue reading "FASB Releases Proposed Improvements to the 2027..." »
Posted by
LeAnn Dey
in Accounting, FASB News, SEC, XBRL at 16:30

SEC Grants Exemptive Relief from Inline XBRL Requirements for CCO Reports and Selected Forms

In December 2024, the SEC adopted rules that required several filings to be submitted electronically and in Inline XBRL. These requirements applied to specific forms and items, including portions of Form CA‑1, Form 1, Form X‑17A‑5 Part III, Form 17‑H, and the CCO report. In its September 11, 2026 order, the SEC provides exemptive relief from the Inline XBRL requirement for those filings, excluding the audited financial statement exhibits in Form CA‑1 and Form 1. Continue reading "SEC Grants Exemptive Relief from Inline XBRL..." »
Posted by
LeAnn Dey
in EDGAR News, SEC, SEC Filing Help, XBRL at 15:15

Tuesday, September 15. 2026

XBRL International Publishes First Public Working Draft Introducing Project Tavi

On September 2nd, XBRL International released its initial Public Working Draft of Project Tavi, the first public issuance of the next‑generation XBRL specification. Among other things, the draft was created to ensure that the specification progresses in step with real‑world reporting needs. XBRL International has released this draft to gather feedback from the global XBRL community, especially developers, taxonomy architects, and data-standard practitioners. Continue reading "XBRL International Publishes First Public..." »
Posted by
LeAnn Dey
in Development, XBRL at 15:30

Monday, September 14. 2026

EDGAR Release 26.3

Effective September 14, 2026, EDGAR Release 26.3 adds new filing interfaces, updates address limits, revises templates, introduces the FND‑2026q3 taxonomy, and retires several 2024 taxonomies. Continue reading "EDGAR Release 26.3" »
Posted by
LeAnn Dey
in EDGAR News, IFRS Taxonomy, SEC, SEC Filing Help, US GAAP Taxonomy at 12:30

Monday, August 31. 2026

SEC Issues Guidance on Misuse of Tagging Elements in BDCs’ Statements of Operations

On August 27th, the SEC’s Division of Economic and Risk Analysis (DERA) completed an assessment of the tagging in Business Development Companies’ (BDCs’) consolidated statements of operations in Forms 10-K for fiscal year 2025. In conducting this assessment, staff noted several recurring issues in the way certain income and expense line items were tagged, indicating that many filers continue to apply elements that do not align with the structure of BDC financial statements. Continue reading "SEC Issues Guidance on Misuse of Tagging..." »
Posted by
LeAnn Dey
in DERA, FASB News, SEC, US GAAP Taxonomy at 15:30
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