XBRL - 2 - Novaworks Weblog

Skip to blog entries
Skip to archive page
Skip to right sidebar

Wednesday, August 21. 2024

SEC Releases Current Draft EDGAR Filer Manual

The SEC has released its draft of the EDGAR® Filer Manual, Volume II: “EDGAR Filing” (Version 71) to prepare issuers for potential updates to the EDGAR system scheduled to be introduced in EDGAR Release 24.3 on September 16, 2024. Continue reading "SEC Releases Current Draft EDGAR Filer Manual" »

Posted by

in EDGAR News, SEC, XBRL at 17:36

Tuesday, August 13. 2024

Carbon Accountable Publishes Paper on GHG Emissions Reporting, Encourages Inline XBRL

Carbon Accountable, a climate data policy initiative that focuses on corporate transparency responsibilities related to greenhouse gas emissions (GHG), has recently released a paper on the use of structured data in GHG emissions reporting. This is specifically in reference to California’s Climate Corporate Data Accountability Act but could influence additional mandates and rules. Continue reading "Carbon Accountable Publishes Paper on GHG..." »

Posted by

in XBRL at 17:40

Thursday, August 08. 2024

FASB Re-Exposes Proposed GAAP Taxonomy Improvements Regarding Disaggregation of Income Statement Expenses for Public Comment

The Financial Accounting Standards Board (FASB) has re-exposed for public comment proposed GAAP Taxonomy Improvements for a proposed Accounting Standards Update, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The update is intended to enhance disclosures related to a public business entity’s expenses. The update is designed also to address the requests of investors for more comprehensive data about the types of expenses in commonly presented expense captions. Continue reading "FASB Re-Exposes Proposed GAAP Taxonomy..." »

Posted by

in Accounting, FASB News, US GAAP Taxonomy, XBRL at 10:36

Wednesday, August 07. 2024

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 two-hour webinar will take place on Wednesday, September 25, 2024, and will begin at 10:00 a.m. ET. Continue reading "XBRL US Staff to Host Data Quality Committee..." »

Posted by

in Data Quality Committee, Events at 13:31

XBRL US Launches Public Review for Version 25 of DQC Rules, Solicits Feedback

The XBRL US Center for Data Quality has opened the Version 25 public exposure period for review and comment, which concludes on September 9, 2024. This version includes automated checks and rule updates for filers using the US GAAP and IFRS taxonomies from July 23, 2024, through September 9, 2024. Continue reading "XBRL US Launches Public Review for Version 25..." »

Posted by

in Data Quality Committee, IFRS Taxonomy, US GAAP Taxonomy at 09:55

Tuesday, August 06. 2024

FASB Publishes Proposed Taxonomy Implementation Guide for Income Taxes

On August 2nd, the Financial Accounting Standards Board (FASB) released a proposed Taxonomy Implementation Guide, Income Taxes (Topic 740), which is based on the 2024 GAAP Financial Reporting Taxonomy (GRT). The proposed guide is designed to illustrate how income taxes are reported under FASB Accounting Standards Codification Topic 740. Note that it focuses only on detail tagging (Level 4). Continue reading "FASB Publishes Proposed Taxonomy Implementation..." »

Posted by

in Accounting, FASB News, US GAAP Taxonomy at 09:52

Fact Sheet Available for Proposed Joint Data Standards Under the Financial Data Transparency Act

On August 2nd, the SEC proposed joint data standards under the Financial Data Transparency Act of 2022 (FDTA) that would establish technical standards for data submitted to certain financial regulatory agencies, making financial data more accessible, uniform, and useful to the public. The joint data standards would make it easier for financial institutions to file reports across multiple agencies and help regulators carry out the SEC’s oversight functions with greater efficacy. Continue reading "Fact Sheet Available for Proposed Joint Data..." »

Posted by

in FDTA, SEC, XBRL at 08:29

Thursday, August 01. 2024

FASB Publishes Proposed GAAP Taxonomy Enhancements for a Proposed ASU Update, Solicits Comment

The Financial Accounting Standards Board (FASB) has released proposed GAAP Taxonomy Improvements for the proposed Accounting Standards Update (ASU), Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment from a Customer in a Revenue Contract. Continue reading "FASB Publishes Proposed GAAP Taxonomy..." »

Posted by

in Accounting, FASB News, US GAAP Taxonomy at 17:44

Wednesday, July 31. 2024

SEC Publishes Trend Analysis of Custom Tag Rates in IFRS XBRL Financial Data Submitted from 2021 to 2023

The SEC’s Division of Economic and Risk Analysis (DERA) recently analyzed the way filers use custom tags in IFRS XBRL submissions from 2021 to 2023. Continue reading "SEC Publishes Trend Analysis of Custom Tag..." »

Posted by

in DERA, IFRS Taxonomy, SEC, XBRL at 15:50

Monday, July 22. 2024

XBRL US Webinar on Preparing for Fee-Based Filing Payments Modernization Now Available for Viewing

On July 11th, XBRL US hosted a webinar reminding reporting entities of impending compliance dates for new SEC requirements related to the Filing Fee Disclosures and Payments Method Modernization rule. A recording of this webinar is now available for interested parties to view. Continue reading "XBRL US Webinar on Preparing for Fee-Based..." »

Posted by

in SEC, XBRL at 14:36

Tuesday, July 16. 2024

SEC Announces Revised EDGAR eXtensible Business Reporting Language (XBRL) Guide

On July 16th, the SEC announced the release of an updated EDGAR XBRL Guide, which is available on the XBRL Technical Specifications webpage at sec.gov. The technical specifications on the SEC’s website outline the valid framework and content for EDGAR submission types submitted in both XBRL (eXtensible Business Reporting Language) and XML (eXtensible Markup Language). While following the updated guide, filers are advised also to comply with the existing requirements of the EDGAR Filer Manual. Continue reading "SEC Announces Revised EDGAR eXtensible Business..." »

Posted by

in EDGAR News, SEC, XBRL at 17:11

Monday, July 08. 2024

SEC Issues EDGAR 24.2 Release XBRL Taxonomies Update

On July 1, 2024, the EDGAR system was upgraded to Release 24.2, which now accepts the Security-Based Swap (SBS) taxonomy and supports the 2024 version of the International Financial Reporting Standards (IFRS) taxonomy. Continue reading "SEC Issues EDGAR 24.2 Release XBRL Taxonomies..." »

Posted by

in EDGAR News, GoFiler Updates, IASB News, IFRS Taxonomy, SEC, US GAAP Taxonomy, XBRL at 17:43

Friday, June 28. 2024

SEC Publishes Trend Analysis of Custom Tag Rates in XBRL Financial Data Submitted from 2021 to 2023

On June 28th, the SEC’s Division of Economic and Risk Analysis (DERA) released a report analyzing the way filers use custom tags in their eXtensible Business Reporting Language (XBRL) submissions from 2021 to 2023. The average custom tag rate for filings in 2023 decreased compared to 2022 for Forms 10-K and 10-K/A across all filer status except the accelerated filer category. Continue reading "SEC Publishes Trend Analysis of Custom Tag..." »

Posted by

in DERA, SEC, US GAAP Taxonomy, XBRL at 13:17

Tuesday, June 25. 2024

SEC Issues Draft 2024 Cybersecurity Disclosure (CYD) Taxonomy

Recently the SEC has adopted rules under which registrants are required periodically to disclose material cybersecurity instances they experience. Registrants also must disclose on an annual basis material information regarding their cybersecurity risk management, strategy, and governance. Since these disclosures are required to be in a structured data format, the SEC has released a draft XBRL taxonomy for these mandated cybersecurity disclosures. Continue reading "SEC Issues Draft 2024 Cybersecurity Disclosure..." »

Posted by

in DERA, SEC, XBRL at 10:56

Thursday, June 20. 2024

XBRL US to Host Webinar on Preparing for Digital, Machine-Readable Climate Reporting and Its Impact on Business

XBRL US will host a webinar to discuss the new mandates set by regulators worldwide for climate reporting structures, which require digital, machine-readable, structured data format reporting of climate-related disclosures. These structures will affect public and private companies all over the globe with compliance dates as soon as 2026. The 90-minute webinar will take place on Tuesday, July 16, 2024 beginning at 1:00 p.m. EDT and is free for the public to attend. Continue reading "XBRL US to Host Webinar on Preparing for..." »

Posted by

in Events, IFRS Taxonomy, SEC, XBRL at 17:01

« previous page (Page 2 of 18, totaling 265 entries) next page »

Quicksearch

Calendar

Feeds

Get SEC news articles and blog posts delivered monthly to your inbox!