The Federal Energy Regulatory Commission (FERC) has published draft updates to its XBRL taxonomies, validation rules, and rendering files for public comment. These updates, slated for implementation as Version 2025-04-01, will support several key FERC forms, including Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714.
The US Financial Accounting Standards Board (FASB) has published the final 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT), pending acceptance by the Securities and Exchange Commission (SEC).
The Financial Accounting Standards Board (FASB) has released proposed updates for the 2025 GAAP Financial Reporting Taxonomy (GRT) Reference Project and the Meta Model Relationships Taxonomy, inviting public comment.
In a recent response to the proposed Financial Data Transparency Act (FDTA) rule, XBRL US has called for enhancements to improve standardisation and reduce regulatory costs.
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.
Last week the US Securities and Exchange Commission (SEC) released a series of amendments designed to improve EDGAR, its Electronic Data Gathering, Analysis, and Retrieval system. The changes, collectively called EDGAR Next, aim to improve the experience for filers accessing the platform.
During a recent review, the US Securities and Exchange Commission (SEC) staff in the Division of Economic and Risk Analysis found some issues with how companies are tagging provisions for credit losses on their income statements.
The Financial Accounting Standards Board (FASB) has published proposed improvements to the 2025 SEC Reporting Taxonomy (SRT), inviting public comment. The proposed changes focus on refining and updating elements in response to evolving industry needs, particularly in the oil and gas sector.
The US Securities and Exchange Commission (SEC) has released a draft of the updated 2024 Variable Insurance Product (VIP) Taxonomy. This update follows the SEC’s adoption of rules amending Form N-4, which is now required for issuers of Registered Index-Linked Annuities (RILAs) and Registered Market Value Adjustment (MVA) Annuities to register offerings.
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