US | XBRL

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ESGScope 3SECUS

SEC to propose new climate rule amid controversy over scope 3 emissions

The US Securities and Exchange Commission (SEC) is set to unveil its long-awaited new climate-related disclosure rule next Wednesday. The forthcoming rule, which aims to enhance and standardise climate-related disclosures, has generated significant attention and debate, particularly regarding the inclusion of Scope 3 emissions.

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FDTAMunicipalSECUS

Unveiling municipal finance’s next chapter

By Editor

Mark Funkhouser, former Mayor of Kansas City, Missouri, and a prominent figure in municipal finance, recently released a white paper titled “FDTA Playbook: Owning your fiscal future.” Sponsored by XBRL US member, DebtBook, this publication comes at an important juncture for government entities grappling with the implications of the Financial Data Transparency Act (FDTA).

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Filing rulesSECUS

SEC Publishes the Regulatory Flexibility Agenda (RFA)

By Editor

The Securities and Exchange Commission (SEC) recently published the Regulatory Flexibility Agenda (RFA) in the Federal Register.

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iXBRLSECSPACUS

SEC adopts final rule: iXBRL tagging for SPAC disclosures

By Editor

Aiming to bolster investor protections in Special Purpose Acquisition Companies (SPACs), the Securities and Exchange Commission (SEC) has announced the adoption of the final rule for SPACs, Shell Companies, and Projections. The rule mandates Inline XBRL tagging for information in Subpart 1600 of Regulation S-K.

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FASBGAAPTaxonomyUS

FASB proposes taxonomy implementation guides on leases and investment companies

By Editor

The Financial Accounting Standards Board (FASB) has released two proposed Taxonomy Implementation Guides based on the 2024 GAAP Financial Reporting Taxonomy. Pending Securities and Exchange Commission (SEC) acceptance, the 2024 Taxonomy was made available in December 2023.

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BetaEDGARSECUS

Explore the EDGAR Next Initiative: Navigating SEC Rules and Requirements

By Editor

In 2021, the US Securities and Exchange Commission (SEC) proposed one of the most significant changes to the SEC filing process: a series of technical and process enhancements to the EDGAR system, collectively known as EDGAR Next.

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EnergyEQRFERCUSxBRL-CSV

XBRL US offers insights on FERC’s transition to xBRL-CSV

By Editor

XBRL US has issued a comment response letter in support of the US Federal Energy Regulatory Commission’s (FERC) proposed rule change (Docket No. RM23-9-000) on the transition of Electric Quarterly Report (EQR) data collection to xBRL-CSV.

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FASBGAAPTaxonomyUS

FASB seeks input on proposed GAAP taxonomy improvements

By Editor

The US Financial Accounting Standards Board (FASB) has released proposed GAAP Taxonomy Improvements for public comment.

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FERCTaxonomyUS

FERC enhances XBRL filing with version update

By Editor

The US Federal Energy Regulatory Commission (FERC) is advancing its XBRL filing process with the release of Version 2024-04-01 for FERC Forms. Effective from the first quarter of 2024, this update encompasses taxonomies, validation rules and rendering files for Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714.

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FDTASECStructured DataUS

SEC report sheds more light on benefits of machine-readable disclosures

By Editor

In compliance with 2022’s Financial Data Transparency Act (FDTA), the US Securities and Exchange Commission (SEC) has released its second semi-annual report providing insights into the use and value of machine-readable data. The report covers a spectrum of benefits, including an updated list of which corporate disclosures are machine-readable.

US

Items tagged with "US"

SEC to propose new climate rule amid controversy over scope 3 emissions

Unveiling municipal finance’s next chapter

SEC Publishes the Regulatory Flexibility Agenda (RFA)

SEC adopts final rule: iXBRL tagging for SPAC disclosures

FASB proposes taxonomy implementation guides on leases and investment companies

Explore the EDGAR Next Initiative: Navigating SEC Rules and Requirements

XBRL US offers insights on FERC’s transition to xBRL-CSV

FASB seeks input on proposed GAAP taxonomy improvements

FERC enhances XBRL filing with version update

SEC report sheds more light on benefits of machine-readable disclosures

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US

Items tagged with "US"

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