The US Financial Accounting Standards Board (FASB) has released proposed GAAP Taxonomy Improvements for public comment.
The US Federal Energy Regulatory Commission (FERC) is advancing its XBRL filing process with the release of Version 2024-04-01 for FERC Forms. Effective from the first quarter of 2024, this update encompasses taxonomies, validation rules and rendering files for Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714.
In compliance with 2022’s Financial Data Transparency Act (FDTA), the US Securities and Exchange Commission (SEC) has released its second semi-annual report providing insights into the use and value of machine-readable data. The report covers a spectrum of benefits, including an updated list of which corporate disclosures are machine-readable.
The US Securities and Exchange Commission (SEC) recently implemented several rule amendments aimed at enhancing the settlement cycle for broker-dealer transactions and related processes. A draft taxonomy – the 2024 Self-Regulatory Organizations (SRO) Taxonomy – has now been published to support the new rules.
Heightened transparency is on the horizon at state and municipal level in the US, with last years Financial Data Transparency Act (FDTA) set to transform the way local governments, including school districts, disclose financial information by introducing a machine-readable format.
Following a court decision in the US Court of Appeals 5th Circuit, the US Securities and Exchange Commission (SEC) has decided to delay the Repurchase Rule, making the date for implementation at least uncertain. It’s an interesting demonstration of the importance of data and disclosure, and the complexity of modern regulation.
The US Federal Accounting Standards Advisory Board (FASAB) has unveiled its three-year plan, providing a comprehensive roadmap for upcoming initiatives. Detailed in the annual report, FASAB outlines significant accomplishments, exposure drafts, and future directions.
Last week, the XBRL US Regulatory Modernization Working Group (RMWG) submitted a comment letter in response to the Securities and Exchange Commission’s (SEC) proposed rule, EDGAR Filer Access and Account Management, also known as ‘EDGAR Next.’
The US Securities and Exchange Commission (SEC) has rolled out an update to its Interactive Data Test Suite, accessible here.
XBRL US has submitted a comment on the US Securities and Exchange Commission’s (SEC) proposed rule change for the Registration for Index-Linked Annuities.
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