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  • Office of Structured Disclosure
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  • What is Structured Data?
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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?
  • History and Rulemaking

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OSD News

  • SEC Interactive Data Test Suite Update 68d-231120
    Nov. 21, 2023
  • Changing Labels for the Same Reported Item on the Income Statement over Multiple Periods
    Nov. 3, 2023
  • FASB Proposed Improvements for 2024 U.S. GAAP Reference Project
    Nov. 2, 2023
  • Draft 2023 Fund (FND) Taxonomy
    Oct. 11, 2023
  • FASB Technical and Other Improvements for 2024 U.S. GAAP Taxonomy
    Oct. 6, 2023
  • 2023 Share Repurchase (SHR) Taxonomy
    Sept. 19, 2023

Modified: Jan. 13, 2023

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