The Securities and Exchange Commission (SEC) has updated its EDGAR system to Release 26.3, which no longer supports the 2024 versions of the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy, nor the 2024 Country, Currency, Document and Entity Information, and Exchanges taxonomies.
EFRAG has published a draft XBRL taxonomy for the revised European Sustainability Reporting Standards (ESRS) adopted in July and now past the period in which changes can be made by the European Parliament. They are opening the taxonomy up for public consultation until 11 November.
The European Financial Reporting Advisory Group (EFRAG) Secretariat published its 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS) on 28 August, opening a consultation that runs until 23 October 2026.
The Financial Accounting Standards Board (FASB) has issued for comment proposed technical and other conforming improvements to the 2027 SEC Reporting Taxonomy (SRT), under File Reference No. 2027-1000. The comment period closes on 30 October 2026.
The International Sustainability Standards Board (ISSB) has opened a consultation on the first proposed update to its digital sustainability taxonomy, the XBRL tagging framework that lets companies mark up disclosures prepared under ISSB Standards for machine analysis.
The UK’s Financial Reporting Council (FRC) has published a draft of its 2027 Taxonomy Suite. It’s out for consultation for eight weeks until 20 September, with a final version and feedback statement due in November.
The XBRL staff of the Financial Accounting Standards Board (FASB) have issued a proposed Taxonomy Implementation Guide on financial statement location dimensions, aimed at preparers.
The International Accounting Standards Board (IASB) has opened consultation on its second proposed update to the IFRS Accounting Taxonomy 2025, with comments welcome until 14 September 2026.
As its contribution to the coordinated ESA consultations, EIOPA is consulting on changes to insurance corporate disclosures under the EU Taxonomy framework for environmentally sustainable activities.
The US Financial Accounting Standards Board (FASB) has issued proposed GAAP Taxonomy Improvements for comment, accompanying a proposed Accounting Standards Update on hedge accounting. Comments are open until 17 August.
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