On October 28, the Financial Accounting Standards Board (FASB) staff released for public review and comment proposed GAAP Taxonomy improvements and related release notes to reflect proposed Accounting Standard Updates (ASUs). Continue reading "FASB GAAP Taxonomy Improvements for Revenue..." »

The XBRL staff of the Financial Accounting Standards Board (FASB) has issued proposed additions to the 2027 Data Quality Committee Rules Taxonomy (DQCRT). The taxonomy communicates XBRL US Data Quality Committee (DQC) validation rules primarily for regulatory use, while allowing regulators discretion in deciding which rules to adopt for validation. Continue reading "XBRL Staff Issues Proposed 2027 DQC Rules..." »

On October 22, the staff of the Financial Accounting Standards Board (FASB) issued for public review and comment proposed improvements to the 2027 GAAP Financial Reporting Taxonomy (GRT) Reference Project and the related release notes. The release notes describe the assignment of reference roles, the review of reporting requirements conducted during the reference project, and the enhancements made to improve the usefulness of the GRT. Continue reading "FASB Proposes Enhancements to the 2027 GAAP..." »

The SEC’s Small Business Capital Formation Advisory Committee will meet to discuss IPO modernization and regulation crowdfunding (Reg CF). Staff also will consider items concerning rules and regulations affecting small and emerging businesses and their investors under the federal securities laws. The meeting will take place on Tuesday, October 27, 2026, from 10:00 a.m. - 3:30 p.m. Eastern.
{expires: 2026-10-28} Continue reading "SEC’s Small Business Capital Formation Advisory..." »

SEC staff will host a public event that will feature panel discussions on how market participants use machine-understandable data and super intelligence (SI), Staff will discuss the associated risks and costs as well as ways the SEC can further support the adoption of these technologies. The event will take place on Monday, November 9, 2026, from 8:00 a.m. - 3:30 p.m. ET, and is open for the public to attend in person or on the SEC’s site. Registration is only required for those attending in person. Continue reading "SEC to Explore the Role of..." »

On October 9, the SEC proposed amendments to broaden the categories of securities eligible for cross‑trading by registered funds, aiming to modernize rulemaking that has become restrictive following changes to valuation requirements in 2020. The revisions are intended to better align the cross‑trading framework with current fixed‑income markets, where pricing data is easier to observe and verification practices have improved. The proposal also includes corresponding updates to Form N‑PORT and Form N‑MFP so that funds may report cross‑trading activity in a more consistent and transparent manner. Continue reading "SEC Proposes Expanded Cross‑Trading Eligibility..." »

On October 9, the Financial Accounting Standards Board (FASB) staff released proposed technical and other conforming enhancements for the 2027 GAAP Financial Reporting Taxonomy, along with related release notes for public review and comment. Continue reading "FASB Proposes Technical and Conforming Changes..." »

XBRL US is hosting a webinar on how artificial intelligence is reshaping business operations, from software development and financial analysis to compliance workflows. As organizations adopt AI, it is accelerating processes and creating new challenges related to accuracy, consistency, and oversight. The event will take place Wednesday, October 14, 2026, and registration for the virtual event is required.
{expires: 2026-10-15} Continue reading "XBRL US to Host Webinar on AI’s Impact on..." »

On October 1, the SEC proposed updates to the Investment Company Act custody rules and amendments to the Advisers Act custody rule to modernize how advisers and regulated funds safeguard crypto assets. The proposal highlights risks unique to digital assets, such as securing private keys, addressing cybersecurity vulnerabilities, and the irreversible on‑chain transactions, while clarifying when advisers and regulated funds can rely on permitted custodians, including certain State‑chartered trust companies. The proposal also outlines conditions under which advisers and regulated funds may use self‑custody in limited circumstances. Continue reading "SEC Proposes Rulemaking Related to Custody..." »

The SEC will be closed Monday, October 12th in observance of Indigenous Peoples/Columbus Day. The EDGAR System will not receive, process or accept filings on this day. Filings with a due date of October 12th will be due the following business day. The FERC will also be closed in observation of Indigenous Peoples/Columbus Day. eForms will accept filings submitted on October 12th.
{expires: 2026-10-13} Continue reading "SEC and FERC Closed Monday, October 12th" »

On October 7, the EDGAR Business Office issued a preview of upcoming updates to the EDGAR system’s technical specifications ahead of the next software release, currently scheduled for December 7, 2026. Continue reading "SEC Provides Preview of December 2026 EDGAR..." »

XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to discuss plans to implement rules and guidance for public companies complying with the SEC’s XBRL requirements. The webinar will take place on Wednesday, October 7, 2026, and will begin at 10:00 a.m. Eastern. The event is free and open to the public, but registration is required.
{expires: 2026-10-08} Continue reading "XBRL US Staff to Host Data Quality Committee..." »

On October 1, the SEC announced updates to the fee rate table that will take effect for fiscal year 2027.

Staff advises filers to click “Fee Rate Table” under Information Exchange in the left navigation bar to review the current rates before preparing header information for any fee‑bearing filings. For additional filing‑fee information, visit the EDGAR Filing Fees webpage or call the Office of Financial Management at 202‑551‑8900, option 1. Continue reading "EDGAR Release 26.3.u1" »

The SEC’s Divisions of Investment Management and Corporation Finance will hold an open meeting via webcast on the SEC’s site to discuss potential amendments affecting performance‑based adviser compensation, closed‑end fund repurchase and share‑class rules, and criteria for accredited investor qualifications.
{expires: 2026-10-01}
Continue reading "SEC Staff to Hold Open Meeting" »

The XBRL staff of the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) aimed at making targeted improvements to the FASB Accounting Standards Codification. The proposal is part of FASB’s ongoing Codification Improvements project, which focuses on technical corrections, clarifications, unintended applications of existing guidance, and other incremental enhancements to GAAP. Continue reading "XBRL Staff Proposes GAAP Taxonomy Enhancements..." »