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..." »

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..." »

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..." »

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..." »

Effective September 14, 2026, EDGAR Release 26.3 adds new filing interfaces, updates address limits, revises templates, introduces the FND‑2026q3 taxonomy, and retires several 2024 taxonomies. Continue reading "EDGAR Release 26.3" »

On August 27th, the SEC’s Division of Economic and Risk Analysis (DERA) completed an assessment of the tagging in Business Development Companies’ (BDCs’) consolidated statements of operations in Forms 10-K for fiscal year 2025. In conducting this assessment, staff noted several recurring issues in the way certain income and expense line items were tagged, indicating that many filers continue to apply elements that do not align with the structure of BDC financial statements. Continue reading "SEC Issues Guidance on Misuse of Tagging..." »

On August 18th, the SEC proposed Regulation Crypto Assets, an original framework that details how federal securities laws apply to crypto assets, trading platforms, and brokers. The rulemaking is being proposed as crypto markets continue to expand rapidly, often developing ahead of clear regulatory expectations. The SEC seeks to provide market participants with a clearer understanding of how long‑established securities principles apply and how they improve compliance-related confidence through a more structured approach. Continue reading "SEC Proposes New Regulation Crypto Assets,..." »

On August 14th, the EDGAR Business Office issued a preview of the upcoming updates to the EDGAR system capabilities, technical specifications, and the draft EDGAR Filer Manual prior to the approaching EDGAR software release. The release is currently scheduled for September 14, 2026, and filers may review and test the expected EDGAR system changes in the EDGAR Beta Environment beginning August 31, 2026. Continue reading "SEC Provides Preview of September 2026 EDGAR..." »

On August 6th, the Financial Accounting Standards Board (FASB) issued its 2026 Investor Outreach Report, which is now available through the FASB’s Investor Web Portal. The report details how investor feedback shapes standard‑setting priorities, informs potential improvements to GAAP, and supports the work of the Investor Advisory Committee. The report summarizes the more than 2,475 investor interactions the FASB has conducted since 2021 across a wide range of market participants. Continue reading "FASB Publishes 2026 Investor Outreach Report" »

On July 20th, the Financial Accounting Standards Board (FASB) staff issued a proposed Taxonomy Implementation Guide to provide filers with a simple and consistent way to use Financial Statement Location Dimensions (FSLDs) to help companies correctly tag amounts that appear across multiple financial‑statement captions, reducing confusion and improving consistency in XBRL filings. Continue reading "FASB Releases GAAP Taxonomy Improvements for..." »

On July 9th, the Financial Accounting Standards Board (FASB) staff released its investment companies implementation guide, which is designed to show how the GAAP Taxonomy models financial reporting for entities that would be considered investment companies in accordance with GAAP or SEC rules. Although the publication is not authoritative, it is intended to help preparers be consistent when applying taxonomy elements, reduce tagging errors in XBRL filings, and help filers understand how the taxonomy reflects the unique structure of investment company financial statements. Continue reading "FASB Publishes Investment Companies..." »

The Financial Accounting Standards Board (FASB) will host a webinar to discuss 2026 GAAP and SEC reporting taxonomy improvements and an SEC data quality update. The event will take place on Tuesday, April 14, 2026, beginning at 1:00 p.m. Eastern. Continue reading "FASB to Discuss 2026 GAAP and SEC Reporting..." »

On March 16, 2026, EDGAR Release 26.1 implemented updates to the EDGAR Filing Website. Continue reading "EDGAR Release 26.1" »

XBRL US will hold a webinar that will focus on data quality rules related to US GAAP Taxonomy 2026. The webinar will take place on Wednesday, November 19, 2025, beginning at 3:00 p.m. Eastern. The event is free and open to the public, though registration is required. Continue reading "XBRL US to Host Webinar on Data Quality Rules..." »

On September 30th, the Financial Accounting Standards Board (FASB) published proposed GAAP Taxonomy Improvements for the proposed Accounting Standards Update (ASU), Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock. The proposed update was released both to provide authoritative guidance on how issuers should initially measure all aspects of the ASU and to allow for public review and comment. Continue reading "FASB Issues Proposed GAAP Taxonomy Improvements..." »