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Office of Structured Disclosure

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The Office of Structured Disclosure (OSD), within the Division of Economic and Risk Analysis, supports the SEC's efforts to make data accessible and easy to use. OSD works closely with other SEC Divisions and Offices to design data structuring approaches for required disclosures, and supports the SEC’s data collections and data usage by designing taxonomies, validation rules, data quality assessments, and tools for conducting data analyses. OSD also works with investors, regulated entities, and the public to support the submission and use of structured data.

  • What Is Structured Data?
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OSD News

  • 2021 XBRL Taxonomies Update
    March 23, 2021
  • OSD Website to No Longer Support Transport Layer Security Versions 1.0 and 1.1
    March 18, 2021
  • SEC Interactive Data Test Suite Update 57d-210219
    March 2, 2021
  • FASB Issues Proposed Taxonomy Implementation Guides for 2021 U.S. GAAP Financial Reporting Taxonomy
    Feb. 24, 2021
  • No Proposed Update to U.S. GAAP Financial Reporting Taxonomy for Accounting Standards Update on Goodwill Impairment
    Jan. 8, 2021
  • FASB Issues Proposed Updates for Future* Taxonomy Related to Proposed ASU on Revenue Contracts Acquired in a Business Combination
    Jan. 8, 2021

Modified: Feb. 24, 2017

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