Latest updates to EDGAR Filer Manual
The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.
Items tagged with "US"
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XBRL US on emissions reporting and climate risk
XBRL US has written to the Environmental Protection Agency (EPA) in response to a request for feedback on reporting of greenhouse gas emissions.
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FASB seeks feedback on relationships for policy tagging
The US Financial Accounting Standards Board (FASB) has issued release notes on its Proposed Policy Election Element Relationships to be provided in the GAAP Financial Reporting Taxonomy (GRT).
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99 data rules, free for use in software tools…
The XBRL US Data Quality Committee (DQC) has approved three new validation rules, following a public review, taking the total available to 99.
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FASB releases GAAP taxonomy amendments
The US Financial Accounting Standards Board (FASB) has issued for comment its annual proposed technical and other conforming improvements for the 2023 version of the GAAP Financial Reporting Taxonomy (GRT).
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SEC Pay Versus Performance taxonomy out for review
The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.
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SEC to focus on risk disclosures?
It seems increasingly likely that the US Securities and Exchange Commission (SEC) may seek to develop disclosure requirements around economic risks, as recently signposted in remarks by senior associate chief accountant Kevin Vaughn.
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Examining opposition to XBRL in local government reporting
As we reported last week, the Florida Division of Auditing and Accounting has released an XBRL taxonomy for use by local governments to report their financial information digitally.
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XBRL US responds on Inline XBRL proposals for investment companies
Earlier this year, the US Securities and Exchange Commission published two proposed new digital reporting requirements using Inline XBRL for investment companies. XBRL US has responded in support of both of these.
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Crypto coins are subject to SEC disclosure rules, says chief
“Of the nearly 10,000 tokens in the crypto market, I believe the vast majority are securities. Offers and sales of these thousands of crypto security tokens are covered under the securities laws,” says Gary Gensler, Chair of the US Securities and Exchange Commission (SEC).
