The US Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update that would extend its reference rate reform relief guidance by a further two years.
The XBRL US Data Quality Committee (DQC) has this week published its 18th Ruleset for a 45-day public review and comment period, running until 30 May 2020.
The US National Association of Insurance Commissioners (NAIC) has announced a new framework requiring insurance companies to report their climate-related risks, in alignment with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).
For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.
There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).
The US Securities and Exchange Commission (SEC) proposes to create a regime for the registration and regulation of security-based swap execution facilities (SBSEFs).
It has been a busy week in responses to the Securities and Exchange Commission (SEC) for XBRL US.
We are still seeing lots of discussion and information on the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures.
XBRL US has submitted a comment letter in response to a proposal by the Securities and Exchange Commission (SEC) on Share Repurchase Disclosure Modernization.
Spring in the Northern Hemisphere brings new life – and important annual taxonomy updates!
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