Monday, September 19. 2022
XBRL US Announces Upcoming Data Quality Committee Web Conference
XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to further engage in discussions and plans to establish rules and guidance for public corporations complying with the SEC’s XBRL requirements. The three-hour meeting takes place on Wednesday, September 21, 2022 and will begin at 9:00 a.m. ET. {expires: 2022-09-22}
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Thursday, September 15. 2022
FASB Releases Proposed Changes and Technical Guide for 2023 SEC Reporting Taxonomy, Solicits Comment
On September 8th, the FASB announced that it has released for public review and comment proposed technical and other conforming improvements for the 2023 SEC Reporting Taxonomy (SRT) along with the related release notes. The technical and conforming modifications made to the SRT are designed to improve its overall utility.
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Monday, September 12. 2022
FASB Releases Proposed 2023 DQCRT for Review and Comment
On September 6th, the Financial Accounting Standards Board (FASB) staff issued the Proposed 2023 DQC Rules Taxonomy (DQCRT) for the US GAAP and SEC reporting taxonomies. Individuals and organizations may review and comment on the modifications made to the proposed DQCRT until October 6, 2022.
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XBRL US to Host Webinar: AI, Machine Learning & Structured Data
XBRL US will host a webinar to discuss how businesses and governments benefit from machine learning and artificial intelligence platforms with regards to identifying patterns and anomalies, and how quality structured data improves results in machine learning platforms. The online seminar will take place on Thursday, September 29, 2022, beginning at 3:00 p.m. ET. The one-hour event is open for the public to attend at no cost, but registration is required. {expires: 2022-09-30}
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Tuesday, August 30. 2022
SEC Approves Pay Versus Performance Disclosure Rules
On August 25th, the SEC announced that it has approved amendments to implement the pay versus performance provision as required by Congress in the Dodd-Frank Act. Under the newly adopted rules, registrants are required to disclose information about the relationship between executive compensation actually paid by a registrant and the registrant’s financial performance.
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SEC Announces XBRL Taxonomy Update
On August 15th, the SEC updated the EDGAR system to Release 22.2.2 which will now support the 2022Q3 supplemental US GAAP Financial Reporting Taxonomy and 2022Q3 supplemental SEC Reporting Taxonomy (SRT). The 2022Q3 supplements to the US GAAP Financial Reporting Taxonomy and SRT are comparable to supplements that the Financial Accounting Standards Board published on its website on August 2, 2022.
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Thursday, July 28. 2022
CEF Tagging Guide Now Available for Download
In April 2020, the SEC adopted rules in its Release 33-10771 that revised the registration, communications, and offering processes for closed-end investment companies (CEFs) and business development companies (BDCs) under the Securities Act of 1933. In addition to introducing new XML-based Form 24F-2, CEF and BDC entities will now be required to tag financial reporting information in a structured data format in their submissions to the EDGAR system. As the deadline for this change approaches, Novaworks has created a free guide to aid companies in creating their first structured data reports.
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Tuesday, July 19. 2022
XBRL US to Host Webinar: Tools and Techniques for the XBRL Data Pipeline
XBRL US will host a webinar to discuss the latest features of the XBRL Filed Data add-in, the XBRL API, and other resources that users may employ to explore the expansion of standardized financial data reported in XBRL structured data language. The online seminar will take place on Wednesday, July 27, 2022, beginning at 3:00 p.m. ET. The one-hour event is open for the public to attend at no cost, but registration is required. {expires: 2022-07-28}
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Monday, July 11. 2022
FASB Announces Release of Proposed 2022 Q3 Supplemental GAAP Taxonomy for Public Review and Comment
The Financial Accounting Standards Board (FASB) has released the Proposed 2022 Q3 Supplemental GAAP Taxonomy for public review and comment. The publication introduces enhancements to the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy, collectively known as the GAAP Taxonomy.
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Thursday, June 30. 2022
XBRL US to Hold Webinar Highlighting DQC Guidance and FASB Implementation Guide
XBRL US’ Data Quality Committee (DQC) will host an online seminar to discuss best practices for preparing reports featuring debt securities. This seminar will include detailed illustrations and examples that may reflect typical financial reporting instances. The one-hour webinar will take place on Wednesday, July 20, 2022 and will begin at 3:00 p.m. ET.
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Thursday, June 23. 2022
SEC Releases June 2022 XBRL Taxonomies Update
On June 21th, the SEC updated the EDGAR system to Release 22.2. The system now supports the 2022 version of the International Financial Reporting Standards (IFRS) taxonomy and the 2022Q2 version of the Variable Insurance Product (VIP) taxonomy. The 2022 version of the IFRS taxonomy reflects the same taxonomy that the International Accounting Standards Board published on its website on March 24, 2022. The final 2022Q2 taxonomies’ Release Notes go into further detail on the changes between the 2022Q2 version and the 2022 version of the VIP taxonomy.
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Monday, June 20. 2022
XBRL US to Hold Data Quality Committee Web Conference
XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to further engage in discussions and plans to establish rules and guidance for public corporations complying with the SEC’s XBRL requirements. The one-hour webinar will take place on Wednesday, June 29, 2022 and will begin at 12:00 p.m. ET. {expires: 2022-06-30}
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Thursday, June 09. 2022
FASB Releases Proposed Taxonomy Implementation Guide on Disclosures about Offsetting Assets and Liabilities
On June 3rd, the FASB announced that it has released a proposed Taxonomy Implementation Guide based on the 2022 US GAAP Financial Reporting Taxonomy related to disclosures about offsetting assets and liabilities.
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Monday, June 06. 2022
SEC Proposes Rule Updates to Prohibit Misleading or Deceptive Fund Names
On May 25th, the SEC announced that it is proposing amendments to Rule 35d-1 under the Investment Company Act of 1940, the Investment Company Names Rule of 2001 (Names Rule). For a business development company (BDC) or a registered investment company, the name of its firm is an important marketing tool for the fund, and it conveys to investors useful information about the fund.
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Friday, June 03. 2022
SEC Publishes Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 62)
On May 20th, the SEC released its Draft of the EDGAR Filer Manual, Volume II: “EDGAR Filing” (Version 62). The SEC has not approved, may approve or disapprove, and may update any of the modifications within the draft. This draft Volume II of the EDGAR Filer Manual is made available to filers in anticipation of feedback and to help filers prepare for potential revisions to the EDGAR system detailed in the draft and scheduled to be implemented in EDGAR Release 22.2 on June 21, 2022. “Non-rule”-based modifications outlined in the draft will be effective June 21, 2022. For rule-based changes, refer to the effective dates of the associated final rule on sec.gov.
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