Login

Items tagged with "US"

California holds the line on climate disclosures with no time to coast

Following its release of detailed FAQs on climate reporting rules, the California Air Resources Board (CARB) has made it clear that deadlines under the state’s landmark climate disclosure laws (SB 253 and SB 261) are here to stay.

Read more


SEC updates rich XBRL data sets for analysts and innovators

The US Securities and Exchange Commission (SEC) has released its latest update to the Financial Statement and Notes Data Sets, covering filings through June 2025.

Read more


News Item

New SEC leadership, new direction – with digital priorities on the table

New US Securities and Exchange Commission (SEC) Chair Paul S. Atkins delivered his first remarks this month, signalling a reset at the SEC. Priorities? A coherent framework for digital assets, a review of enforcement practices, and a fresh look at the agency’s technology infrastructure.

Read more


News Item

SEC delays and redefines fund reporting—what it means for XBRL

The US Securities and Exchange Commission (SEC) has announced a two-year delay in the compliance dates for new reporting requirements under Form N-PORT, giving registered funds more time.

Read more


News Item

EDGAR updates move ahead with revised filer manual

The US Securities and Exchange Commission (SEC) has released Version 74 of Volume II of the EDGAR Filer Manual, incorporating recent technical changes to support updated regulatory requirements and the ongoing rollout of EDGAR Next. The updates are now in effect and reflect broader efforts to modernise the electronic filing system.

Read more


Crypto

SEC opens crypto dialogue with call for clearer rules

Earlier this month Mark T. Uyeda, Acting Chairman of the US Securities and Exchange Commission (SEC), opened the inaugural roundtable of the agency’s new Crypto Task Force in Washington, D.C.

Read more


News Item

SEC launches EDGAR Next enrollment as filer transition begins

The US Securities and Exchange Commission (SEC) has announced that filers can begin transitioning to EDGAR Next, the upgraded version of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, starting 24 March.

Read more


FASB proposes codification improvements and taxonomy guides

The Financial Accounting Standards Board (FASB) has released a proposed Accounting Standards Update (ASU) as part of its ongoing effort to enhance the FASB Accounting Standards Codification®. Published last week, the proposal aims to make targeted, incremental improvements to US Generally Accepted Accounting Principles (GAAP).

Read more


News Item

SEC repeals crypto custody rule with SAB 122

The US Securities and Exchange Commission (SEC) has rescinded its controversial Staff Accounting Bulletin (SAB) 121, by way of SAB 122. Last week’s bulletin eliminates the previous requirement for banks and financial institutions to record customer crypto holdings as liabilities on their balance sheets.

Read more


FASB invites feedback on future agenda priorities

The Financial Accounting Standards Board (FASB) is seeking stakeholder input on its future standard-setting agenda.

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

  • This field is for validation purposes and should be left unchanged.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy