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Taxonomy Update: GAAP 2021
Cindy MacPherson
On March 22, 2021, the Securities and Exchange Commission (SEC) announced the release of the latest US-GAAP taxonomy. On that date, the Electronic …
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DQC Updates for Variable Interest Entities (VIE)
Cindy MacPherson
The Data Quality Committee (DQC) released version 10 of its ruleset on October 1, 2019. Since the introduction of the 2020 US-GAAP taxonomy, some of …
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DQC Rules Update: Version 12
Cindy MacPherson
The Data Quality Committee (DQC) has released its 12th ruleset for US-GAAP and IFRS filers for public review. This latest update includes five new …
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XBRL: Amending Extensions
Cindy MacPherson, Analyst
In 2009, the Securities and Exchange Commission (SEC) introduced eXtensible Business Reporting Language (XBRL) to, along with other goals, help …
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XBRL: Extending Taxonomies
Cindy MacPherson, Analyst
In 2009, the U.S. Securities and Exchange Commission (SEC) implemented eXtensible Business Reporting Language (XBRL) to, along with other goals, help …
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