Tuesday, December 20. 2022
SEC Issues Draft 2023 Executive Compensation Disclosure Taxonomy
The draft 2023 version of the Executive Compensation Disclosure (ECD) taxonomy was revised to include the tagging elements for ECD disclosures, the files for which are available on the DRAFT Taxonomy Files webpage on sec.gov. Contrary to the draft 2023 version of the ECD taxonomy published on November 4, 2022, the current draft 2023 version references the 2023 version of the US GAAP taxonomy.
Interested parties may email comments to structureddata@sec.gov through February 17, 2023. Feedback should include “Draft 2023 ECD Taxonomy” in the subject header. A related draft taxonomy guide with modifications for the adopted amendments will be released in the subsequent weeks.
As always, when new taxonomies are approved by the SEC, they will be implemented into the GoFiler Family of products. Please check the softwares release notes for more information.
Source:
Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy (sec.gov)