Proposed 2018 SEC Reporting Taxonomy
The proposed 2018 SEC Reporting Taxonomy (SRT) moves elements from the GAAP Financial Reporting Taxonomy to a new taxonomy. The SRT includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying reference are not to US GAAP but are elements used by US GAAP filers.
Additional information on the proposed 2018 SEC Reporting Taxonomy is available on the Financial Accounting Standards Board (FASB) website at http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176169290767.
Draft 2018 XBRL Taxonomies
The proposed 2018 U.S. GAAP financial reporting taxonomy and the related release notes have been published for public comment by the Financial Accounting Standards Board (FASB). The public comment period will end on October 31, 2017. Comments on the taxonomy and the related release notes should be submitted directly into the FASB’s Taxonomy Online Review and Comment System.
The draft 2018 updates to SEC taxonomies are available at https://www.sec.gov/structureddata/drafttaxonomyfiles. Please provide comments on the draft 2018 updates to SEC taxonomies via email to StructuredData@sec.gov using "Draft 2018 SEC Taxonomies" as the subject of the email, no later than December 1, 2017.
The SEC staff encourages filers, investors, analysts, software service providers, and other interested parties to participate in this public review to continue to improve the process for creating and using XBRL structured financial statements.
Upon completion of the public comment period and consideration of the feedback, the taxonomies will be subject to Commission approval. The availability for public comment of the proposed 2018 U.S. GAAP financial reporting taxonomy and the draft 2018 updates to SEC taxonomies does not indicate Commission approval of any potential regulatory changes related to the EDGAR Filer Manual. Please refer to the SEC’s EDGAR webpage at https://www.sec.gov/info/edgar/tech-specs for updated information on when the Commission approves changes, if any, related to the EDGAR Filer Manual. If appropriate, transition guidance for the 2018 U.S. GAAP financial reporting taxonomy and the 2018 updates to SEC taxonomies will be posted on the standard taxonomies page at https://www.sec.gov/page/derataxonomies.
Draft 2016 Order Handling Data Schema and Report Renderer for Broker-Dealers
The Commission proposed to require that broker-dealers use a Commission schema and associated PDF renderer to provide customers with data on retail and institutional order handling, and provide the public with aggregate data on order handling. See https://www.sec.gov/rules/proposed/2016/34-78309.pdf. The public comment period for the rule proposal will end on September 26, 2016.
The draft 2016 Order Handling Data schema and report renderer for broker-dealers and the corresponding draft technical specification are available below. Please provide comments on the draft 2016 schema, report renderer, and technical specification to StructuredData@sec.gov. Include “Draft 2016 Order Handling Data Schema” in the subject header. The public comment period for the draft schema, report renderer, and technical specification will end on September 26, 2016.
Draft 2015 FpML and FIXML Schemas for Security-Based Swap Data Repositories
The Commission proposed to specify the form and manner with which security-based swap data repositories (“SDRs”) make security-based swap data available to the Commission under Exchange Act Rule 13n-4(b)(5) by requiring that the data be made available according to the FpML or FIXML schemas as published on the Commission’s website. See http://www.sec.gov/rules/proposed/2015/34-76624.pdf. The public comment period for the rule proposal will end on February 22, 2016.
The draft 2015 FpML and FIXML schemas for security-based swap data repositories and the corresponding draft technical specification are available below. Please provide comments on the draft 2015 schemas and the draft technical specification to StructuredData@sec.gov and include “Draft 2015 Schemas for SDRs” in the subject header. The public comment period for the draft schemas and draft technical specification will end on February 22, 2016.