DQC publishes updated Ruleset for review
The XBRL US Data Quality Committee (DQC) recently published its 14th Ruleset for public review, with comments due 15 December.
Items tagged with "US"
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US GAAP Taxonomy Improvements
The FASB staff this week released proposals on improvements for the US GAAP Taxonomy on Leases and Statistical Disclosures for Banks and Savings and Loan Registrants. The details, together with details on when and how to comment on the proposals are here.
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SEC proposes Structured Data for Alternative Trading Systems
Alternative Trading Systems (ATS) tend to be less regulated than official exchanges. Offering a similar service, ATS primarily provide a place to match buyers and sellers for transactions, mainly securities, with minimal rules of conduct.
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MSRB to introduce Structured Data?
Could municipal bond markets be due a shakeup? In an article on Forbes this week Barnet Sherman makes the case for a system-wide upgrade of muni markets, citing XBRL as the tool to take municipal disclosures into the 21st century.
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US College uses XBRL for financials
With the idea that knowledge is transformative sitting at the heart of most educational institutions, it is perhaps unsurprising that a college is currently at the vanguard of structured municipal reporting in the US.
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XBRL US recommends Standards for Relief Funds
The Covid-19 crisis has prompted unprecedented, large-scale relief programmes in the US, creating new data collection needs that could benefit from the XBRL standard.
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The FDIC in Conversation
XBRL has a number of exciting projects in the pipeline – not least the expansion of structured, machine-readable data to all of Europe with next year’s ESEF mandate. However, sometimes it’s worth looking backwards to take note of successful implementations that have been humming along for some time now.
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Why should Municipalities adopt XBRL?
Rachel Carpenter, CEO of Intrinio, recently highlighted the many benefits proper XBRL filing implementation would offer US municipalities.
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SEC publishes draft 2021 Taxonomies
Earlier this week the Securities and Exchange Commission (SEC) published the draft 2021 SEC Taxonomies for public review and comment.
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FASB publishes Extensible Lists guidance for vendors
You may recall from the newsletter last week the announcement of the Recommended Extensible Enumerations 2.0 specification – which powers extensible lists within XBRL reports – being implemented by the Financial Accounting Standards Board (FASB) for use with SEC filings from 2021.
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