The Governmental Accounting Standards Board (GASB) has published a Discussion Memorandum and an accompanying taxonomy for its Voluntary Digital Financial Reporting project, opening a public comment period that closes on 30 November 2026.
XBRL US has written to the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) in response to their joint request for comment on swap and security-based swap (SBS) data reporting.
The California Air Resources Board (CARB) published guidance on 1 September for entities preparing their first Scope 1 and Scope 2 greenhouse gas (GHG) emissions reports under Senate Bill (SB) 253, ahead of a 10 November 2026 deadline.
XBRL US has written to the Securities and Exchange Commission (SEC) opposing any XBRL exemption for smaller filers, responding to the Commission’s proposals to simplify filer status for reporting companies.
XBRL US has responded to the National Credit Union Administration’s (NCUA) proposals for stablecoin issuance under the GENIUS Act with a recommendation that should be uncontroversial: if a new class of financial instrument is going to be reported on, it should be reported digitally, from the very first filing.
Last month saw the milestone release of the Financial Data Transparency Act (FDTA) Joint Standards, outlining the requirements for data standards to promote interoperability of financial regulatory data across nine US agencies. XBRL US has released a statement offering its support and urging the use of the XBRL standard.
The US Federal Energy Regulation Commission (FERC) has proposed updates to several of its financial forms used for annual and quarterly reporting, bringing them into line with digital reporting practice.
The US Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have opened a request for comment on harmonising and slimming down data reporting across swap and security-based swap markets.
The US Financial Accounting Standards Board (FASB) has issued proposed GAAP Taxonomy Improvements for comment, accompanying a proposed Accounting Standards Update on hedge accounting. Comments are open until 17 August.
In a 10 June 2026 statement based on remarks at the US Chamber Capital Markets Summit, SEC Division of Corporation Finance Director Jim Moloney set out the thinking behind two current proposals: Registered Offering Reform and Filer Status Reform. The SEC’s seeks to strip away years of “layered on” disclosure rules, resulting in a leaner […]
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