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Items tagged with "US"

FASB seeks feedback on proposed accounting model relationships

The US Financial Accounting Standards Board (FASB) has issued an invitation to comment on its Proposed Meta Model Relationships.

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Latest updates to EDGAR Filer Manual

The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.

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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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News Item

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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