When the SEC first mandated XBRL tagging over a decade ago, it marked the beginning of a data-driven revolution in corporate disclosure.
The Financial Accounting Standards Board (FASB) has published a proposed Taxonomy Implementation Guide focused on Boolean, Fixed List, and Extensible Enumeration elements in the 2024 GAAP Financial Reporting Taxonomy. This new guide is designed to help clarify when and how to use these specific element types, providing clear examples and use cases for each.
The Financial Accounting Standards Board (FASB) has released proposed updates to the US GAAP Employee Benefit Plan (EBP) taxonomy, as part of the broader 2025 GAAP Financial Reporting Taxonomy. Issued with accompanying release notes, these updates outline technical and conforming adjustments intended to enhance the usability and accuracy of XBRL filings for employee benefit plans.
The US Financial Accounting Standards Board (FASB) has issued proposed technical improvements to the 2025 US GAAP Financial Reporting Taxonomy, inviting public feedback by 31 October 2024.
The US Financial Accounting Standards Board (FASB) has issued proposed updates to the US GAAP Financial Reporting Taxonomy, inviting public comments on two key areas: hedge accounting improvements and clarifications to share-based consideration payable to a customer.
The Financial Accounting Standards Board (FASB) is organising a public roundtable for 13 December to discuss the proposed Accounting Standards Update (ASU) related to the Income Statement under US GAAP.
The FASB has released for comment a note on its latest plans to utilise a “meta model”, a mechanism to add a range of metadata to the US GAAP taxonomy.
The Financial Accounting Standards Board (FASB) has laid out a set of proposed improvements to the US GAAP Taxonomy to take account of changes arising from amendments to the accounting treatment for purchased financial assets exhibiting credit losses.
The XBRL US Data Quality Committee (DQC) has published its 20th Rule Set, including five proposed rules for corporate issuers, and two proposed rules that are specific to business development companies (BDC).
The Financial Accounting Standards Board (FASB) has issued proposed technical and other conforming changes to the US GAAP Financial Reporting Taxonomy, along with accompanying release notes, for public comment.
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