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Items tagged with "Taxonomy"

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FASB releases 2025 taxonomies for public use

The Financial Accounting Standards Board (FASB) has published the 2025 GAAP Financial Reporting Taxonomy (GRT), SEC Reporting Taxonomy (SRT), and GAAP Employee Benefit Plan Taxonomy (EBPT), alongside the 2025 DQC Rules Taxonomy (DQCRT) and GAAP Meta Model Relationships Taxonomy (MMT). Together, these are referred to as the “FASB Taxonomies.”

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ESMA releases 2024 taxonomy for public use

The European Securities Markets Authority (ESMA) released on Wednesday its 2024 taxonomy and conformance suite. This release incorporates the Calc 1.1 specification into the requirements by way of the IFRS 2024 taxonomy, adopts the IFRS 2024 taxonomy and makes some minor changes to business rules.

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FERC releases draft 2025 taxonomies for comment

The Federal Energy Regulatory Commission (FERC) has published draft updates to its XBRL taxonomies, validation rules, and rendering files for public comment. These updates, slated for implementation as Version 2025-04-01, will support several key FERC forms, including Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714.

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SEC upgrades EDGAR to support updated VIP taxonomy

The US Securities and Exchange Commission (SEC) has upgraded its EDGAR system to Release 24.4, now supporting the updated 2024q4 Variable Insurance Product (VIP) Taxonomy.

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2024 in review: taxonomies, AI and the central importance of structured data

Our review of 2024: three major sustainability taxonomies, AI’s move to centre stage, and why the big endeavours ahead make structured data essential.

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A world tour in news

A few highlights from across our global community this year include:

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FASB issues latest taxonomies

The US Financial Accounting Standards Board (FASB) has published the final 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT), pending acceptance by the Securities and Exchange Commission (SEC).

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Why Structured Data and Definitions Vastly Outperform Unstructured PDFs in LLM Analysis

This article by XBRL International Guidance Manager Revathy Ramanan is based on her presentation at Data Amplified 2024. You can also watch the original video here. Large language models like ChatGPT are fascinating. They’re transforming how we understand and interact with data – and I’ve been particularly curious to explore how we can use LLMs […]

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ISSB finalises SASB standards taxonomy update, boosting climate and sustainability disclosures

This week, the International Sustainability Standards Board (ISSB) released its updates to the SASB Standards Taxonomy, integrating recent changes to address the evolving demands of climate and sustainability reporting.

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South Africa takes the lead on digital sustainability disclosures

Issuers in South Africa can now use the IFRS Sustainability Disclosure Taxonomy (also called the ISSB taxonomy) to report sustainability data digitally.

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