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Items tagged with "US"

FASB consults on taxonomy upgrades

For those with an interest in digital reporting in the US, the Financial Accounting Standards Board (FASB) is currently seeking feedback on two sets of taxonomy updates.

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SEC adopts Inline XBRL for Pay Versus Performance disclosures

The US Securities and Exchange Commission (SEC) has published its final rule on Pay Versus Performance, introducing digital disclosures in Inline XBRL.

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SEC implements supplemental GAAP Taxonomy

The US Securities and Exchange Commission (SEC) has accepted the final 2022 Q3 Supplemental GAAP Taxonomy, following its release for public review by the Financial Accounting Standards Board (FASB) earlier in the year.

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Michigan releases funding for XBRL reporting project

Our readers will be aware of the innovative project between the University of Michigan Center for Local, State, and Urban Policy (CLOSUP) and XBRL US exploring how digital data standards can improve transparency in local government reporting and ultimately lead to better governance.

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XBRL US suggests Inline XBRL for disclosures on compensation recovery

XBRL US has written to the Securities and Exchange Commission (SEC) with comments on its reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation.

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SEC rescinds proxy voting advice rules

The US Securities and Exchange Commission (SEC) continues in its change of approach on stewardship. It has voted to adopt amendments to its rules governing proxy voting advice, following proposals in November 2021.

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XBRL US publishes latest data quality rules for review

The XBRL US Data Quality Committee (DQC) has published its 19th ruleset, containing three proposed new validation rules.

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XBRL US recommends xBRL-CSV for money market fund reporting

XBRL US has submitted a comment letter on a Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP.

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Revolutionising data consumption: how XBRL can help energy companies understand rate cases

The transition to XBRL by the US Federal Energy Regulatory Commission (FERC), for regulatory reporting by energy utilities, is one of the many interesting frontiers in digital reporting right now.

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FASB publishes proposed GAAP Taxonomy for review

The Financial Accounting Standards Board (FASB) has announced that its Proposed 2022 Q3 Supplemental GAAP Taxonomy is now available for public review and comment.

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