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Items tagged with "US"

FASB proposes amendments to 2022 SEC Reporting Taxonomy

The Financial Accounting Standards Board (FASB) has issued draft technical and other conforming improvements to the 2022 SEC Reporting Taxonomy (SRT), used in the US for reporting to the Securities and Exchange Commission.

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Updates at FERC: XBRL submissions, guidance, and historical data

Recent days have seen a number of important updates from the US Federal Energy Regulatory Commission (FERC), as it implements its switch to XBRL-based reporting for energy utilities.

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SEC committee endorses tighter oversight of SPAC disclosures

In a unanimous recent vote, the Investor Advisory Committee (IAC) of the US Securities and Exchange Commission (SEC) has recommended stricter regulation of special purpose acquisition companies (SPACs).

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How are ESG factors reflected in financial reporting?

While new disclosure standards and requirements appear to be on the horizon, we’ve seen different perspectives this week on how environmental, social, and governance (ESG) factors are reflected in current reporting.

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XBRL US case study: using Inline XBRL to turbocharge grants reporting and support the GREAT Act

Can digitisation significantly improve the processes of preparing, collecting, tracking and analysing data on government grants and how they are used?

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SEC updates Interactive Data Test Suite

The Securities and Exchange Commission (SEC) has announced the latest updates to its Interactive Data Test Suite, and is now welcoming comments. A change log is available summarising what is new in this version.

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A basic bargain: Gary Gensler on disclosure and the SEC agenda

Gary Gensler, the Chair of the US Securities and Exchange Commission, gave testimony this week before the United States Senate Committee on Banking, Housing, and Urban Affairs.

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SEC releases draft taxonomy updates for feedback

The US Securities and Exchange Commission (SEC) has published draft 2021Q4 and 2022 updates to the SEC taxonomies, and now welcomes public comment.

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Inline XBRL and testing opportunities: XBRL US comments on SEC agenda

XBRL US has written to the Securities and Exchange Commission (SEC), providing feedback on its semiannual regulatory agenda and urging it to make time for testing.

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New data quality rules: 2022 DQC Rules Taxonomy out for review

In the United States, the Financial Accounting Standards Board (FASB) has published its proposed DQC Rules Taxonomy (DQCRT) and Technical Guide for 2022, including a number of new rules. It is now available for public review and comment until 23 September 2021.

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