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  • Title: Some Thoughts on EFM 27, US GAAP 2014^ Link: http://blog.compsciresources.com/2014/07/efm-27-us-gaap-2014.html^ Date: 18 Jul 2014^ Details: The U.S. SEC released version 27 of the EFM on Monday, June 17, 2014. This latest version does not contain too many surprises, but does have some notable updates that affect your XBRL filings. Also effective that day, the 2012 US GAAP taxonomy could no longer be used for any filings.^
  • Title: The AQM, part 2: What does it mean to filers?^ Link: http://blog.compsciresources.com/2014/06/the-aqm-part-2-what-does-it-mean-to.html^ Date: 18 Jun 2014^ Details: In the first part of this discussion, we reviewed what the SEC's RoboCop is using to evaluate public filings. We also looked at how discretionary accruals are used to assess the probability of earnings management. Now the real question is, what does this mean to filers?^
  • Title: The AQM, part 1: What is it looking at?^ Link: http://blog.compsciresources.com/2014/06/the-aqm-part-1-what-is-it-looking-at.html^ Date: 04 Jun 2014^ Details: There has been a lot of talk about the AQM, or RoboCop, the SEC's tool designed to flag questionable or fraudulent filings. We dig deeper into what the AQM is, along with its potential impact on the filing landscape.^
  • Title: XBRL for Other Forms^ Link: http://blog.compsciresources.com/2014/05/xbrl-for-other-forms.html^ Date: 21 May 2014^ Details: The introduction of XBRL has not only improved transparency, but also provided a way for investors to more efficiently process and use corporate information. Is it time to start thinking about what benefits we can realize by filing the 8-K, N-Q, and 6-K in XBRL?^
  • Title: DATA Act, part 4: Unanimous House passage^ Link: http://blog.compsciresources.com/2014/04/data-act-part-4-unanimous-house-passage.html^ Date: 29 Apr 2014^ Details: Yesterday, the DATA Act was unanimously passed in the first vote of the U.S. House of Representatives’ 2014 Spring Session. This follows unanimous passage by the Senate earlier this month, and now the landmark legislation is on its way to President Barack Obama.^
  • Title: Rank and Filed | SEC filings for humans^ Link: http://blog.compsciresources.com/2014/04/rank-and-filed-sec-filings-for-humans.html^ Date: 23 Apr 2014^ Details: Rank and Filed currently “collects, links and presents data from different SEC filings” and makes it easy to access and understand. As such, it illustrates that XBRL data can be presented in a way that is understandable to the average person.^
  • Title: DATA Act, part 3: Senate passage update^ Link: http://blog.compsciresources.com/2014/04/data-act-part-3-senate-passage-update.html^ Date: 10 Apr 2014^ Details: This afternoon, a significant stride towards data transparency was made when the U.S. Senate voted unanimously to approve the Digital Accountability and Transparency Act (DATA Act). Read here for more about this particular update and about the DATA Act in general.^
  • Title: Top 10: Other Industries XBRL Can Impact, part 3^ Link: http://blog.compsciresources.com/2014/04/top-10-other-industries-bonus-round.html^ Date: 01 Apr 2014^ Details: After years of development, CompSci engineers propose revolutionizing the music industry with XBRL-Gclef. The music standard's features include using durations to specify the exact moment in time that a note should occur, and note lengths that can last years.^
  • Title: Top 10: Other Industries XBRL Can Impact, part 2^ Link: http://blog.compsciresources.com/2014/03/top-10-other-industries-xbrl-can-impact-2.html^ Date: 25 Mar 2014^ Details: In part 1 of this series we discussed environmental disclosure, private finance, construction, federal transparency, and MuniXBRL. Now let us now consider the next five industries that XBRL could impact.^
  • Title: Top 10: Other Industries XBRL Can Impact, part 1^ Link: http://blog.compsciresources.com/2014/03/top-10-other-industries-xbrl-can-impact.html^ Date: 11 Mar 2014^ Details: The implementation of XBRL, both in the United States and worldwide, has led to discussions about what other industries would benefit from implementing a variation of the XML-based language. The list here was compiled to highlight possible additional applications for XBRL.^
  • Title: Medical Coding and XBRL^ Link: http://blog.compsciresources.com/2014/02/medical-coding-and-xbrl.html^ Date: 27 Feb 2014^ Details: The world of healthcare has many complexities and nuances. At the center of much of this is information, and more information than most industries combined. XBRL could be an "experienced" solution to track health trends, reduce overhead/administrative costs, and more.^
  • Title: DATA Act, part 2: Will it help? XBRL?^ Link: http://blog.compsciresources.com/2014/02/data-act-part-2-will-it-help-xbrl.html^ Date: 12 Feb 2014^ Details: Lately, there has been quite a bit of news about the DATA Act. Now we answer the following: Will the DATA Act improve reporting? What will the DATA Act mean for the XBRL community?^
  • Title: DATA Act, part 1b: Proposed OMB changes^ Link: http://blog.compsciresources.com/2014/01/data-act-part-1b-omb-response.html^ Date: 30 Jan 2014^ Details: A version of the DATA Act, marked up by the White House OMB, was leaked. The proposed changes would remove key sections of the bill, including standardizing government spending reporting and to holding federal agencies accountable for their spending.^
  • Title: DATA Act, part 1^ Link: http://blog.compsciresources.com/2014/01/digital-accountability-and-transparency.html^ Date: 23 Jan 2014^ Details: With new information coming out every day about the DATA Act it can be difficult to keep up with its details and current status. Here’s a recap.^
  • Title: The Challenge With Young Investors, part 2^ Link: http://blog.compsciresources.com/2014/01/the-challenge-with-young-investors-pt-2.html^ Date: 09 Jan 2014^ Details: In part 1 of this blog post, I outlined a number of challenges I felt fund managers faced when targeting young investors. In this installation, I quickly take a look at some of the solutions to this problem.^
  • Title: The Fire-Round^ Link: http://blog.compsciresources.com/2013/12/the-fire-round.html^ Date: 12 Dec 2013^ Details: The most-effective method to addressing "meeting creep" is the “Fire-Round”. The idea is simple, nothing ground-breaking in reality. But like many good ideas, the “magic” could be in the simplicity.^