Login

Items tagged with "US"

Disclaimers no substitute for disclosures, says SEC

The SPACs saga continues, reports Bloomberg Tax, with the US Securities and Exchange Commission (SEC) warning that companies are going too far in catch-all warnings to investors.

Read more


Will AI be as big as the internet? Chair Gensler on the need for dynamic regulation

There is great food for thought in the title of some recent remarks by US Securities and Exchange Commission (SEC) Chair Gary Gensler on ‘Dynamic Regulation for a Dynamic Society.’

Read more


Exploring new filing fee disclosure rules

A helpful new post from Paul Hastings LLP, shared by Toppan Merrill, explores the new filing fee disclosure requirements introduced by the US Securities and Exchange Commission (SEC) last year.

Read more


Broader and deeper use of structured data

Did you catch November’s excellent keynote speech from Commissioner Caroline Crenshaw of the US Securities and Exchange Commission (SEC) at the XBRL US Investor Forum 2021: Data that Delivers?

Read more


News Item

2022 FASB Taxonomies now available

Did you spot this important update for anyone involved in digital reporting in the US? In December, the Financial Accounting Standards Board (FASB) released the 2022 GAAP Financial Reporting Taxonomy (GRT) and the SEC Reporting Taxonomy (SRT), collectively referred to as the ‘GAAP Taxonomy.’

Read more


Intangibles, ESG and digital assets: FASB introduces new research agenda in ongoing response to feedback

The US Financial Accounting Standards Board (FASB) recently held a first discussion on feedback to its agenda consultation, and launched new research plans.

Read more


Inline XBRL as the new normal

It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.

Read more


New ways of using XBRL explored in the US

One of the most interesting developments of recent years for reporting nerds has been the adoption of XBRL by the US Federal Energy Regulatory Commission (FERC) for disclosures by energy utilities. In Q3 it completed its transition to XBRL, activating its new Forms portal and ceasing to accept submissions in the legacy Visual FoxPro system.

Read more


Innovation and collaboration in jurisdictions across the world

Our jurisdictions around the world continue to break new ground in a range of activities, including XBRL research, experimentation and implementation. We would like to highlight just three here – but we would also love to hear your news from wherever you are in the world!

Read more


Reflecting on the benefits of XBRL at the SEC, and looking to the digital future

Toppan Merrill have recently released a series of four very short videos, drawn from their September webinar on the question of ‘12 Years After the SEC Mandate. Has it All Been Worth it?’ – to which, of course, the answer is yes!

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

  • This field is for validation purposes and should be left unchanged.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy