Novaworks Weblog - XBRL

EDGAR Release 26.3

nospam@example.com (LeAnn Dey) — Mon, 14 Sep 2026 12:30:00 -0400

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"

SEC Issues Guidance on Misuse of Tagging Elements in BDCs’ Statements of Operations

nospam@example.com (LeAnn Dey) — Mon, 31 Aug 2026 15:30:00 -0400

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 Elements in BDCs’ Statements of Operations"

SEC Proposes New Regulation Crypto Assets, Solicits Comment

nospam@example.com (LeAnn Dey) — Fri, 28 Aug 2026 15:45:00 -0400

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, Solicits Comment"

SEC Provides Preview of September 2026 EDGAR Release 26.3

nospam@example.com (LeAnn Dey) — Tue, 18 Aug 2026 11:15:00 -0400

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 Release 26.3"

XBRL US Opens Registration for GovFin 2026: A Changing Climate for Municipal Disclosures

nospam@example.com (LeAnn Dey) — Thu, 13 Aug 2026 09:45:00 -0400

XBRL US is hosting a one-day conference to discuss how high‑quality, consistent, and timely data helps municipal leaders respond to economic and regulatory change, improve public‑service delivery, and make informed budget decisions. The conference will take place Tuesday, September 22, 2026, and registration for the virtual event is required.

Continue reading "XBRL US Opens Registration for GovFin 2026: A Changing Climate for Municipal Disclosures"

FASB Publishes 2026 Investor Outreach Report

nospam@example.com (LeAnn Dey) — Wed, 12 Aug 2026 16:45:00 -0400

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"

FASB Releases GAAP Taxonomy Improvements for FSLDs, Requests Feedback

nospam@example.com (LeAnn Dey) — Thu, 30 Jul 2026 17:00:00 -0400

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 FSLDs, Requests Feedback"

FASB Publishes Investment Companies Implementation Guide, Solicits Feedback

nospam@example.com (LeAnn Dey) — Thu, 30 Jul 2026 09:45:00 -0400

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 Implementation Guide, Solicits Feedback"

XBRL International Announces First Regulatory Playbook

nospam@example.com (LeAnn Dey) — Thu, 16 Jul 2026 15:45:00 -0400

XBRL International recently released its first Regulatory Playbook, a publication intended to help regulators build the skills needed to run digital reporting projects, including sustainability reporting. The playbook addresses policy design, stakeholder engagement, and the technical basics of XBRL. By using lessons and observations from global implementations, the resource would help teams rely on proven methods and avoid common errors. Continue reading "XBRL International Announces First Regulatory Playbook"

XBRL US to Discuss the SEC’s Quarterly versus Semiannual Rule Proposal

nospam@example.com (LeAnn Dey) — Mon, 22 Jun 2026 15:30:00 -0400

XBRL US will host a webinar to discuss the benefits and disadvantages of quarterly versus semiannual reporting, and the implications of the SEC’s Semiannual Reporting rule proposal. The webinar will take place on Thursday, June 25, 2026, and will begin at 3:00 p.m. Eastern.
Continue reading "XBRL US to Discuss the SEC’s Quarterly versus Semiannual Rule Proposal"