Friday, October 15. 2021
Novaworks Opens Beta for XBRLworks for FERC
The first filing deadline for the FERC’s new XBRL mandate is fast approaching. Are you ready?
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SEC Advises Filers on Inappropriate Use of Custom Tags for Operating Lease Right-of-Use Asset Amortization
The SEC’s Division of Economic and Risk Analysis (DERA) recently released an announcement reminding filers to use the standard elements provided in the Generally Accepted Accounting Principles (GAAP) taxonomy to tag data rather than create and use custom tags. The SEC has recognized that, though custom tags accommodate unique conditions in a filer’s individual disclosure, the use of custom tags could potentially impair users’ ability to compare similar data across companies.
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