Home

The FASB has released proposed GAAP taxonomy enhancements related to its proposed Accounting Standards Update Environmental Credits and Environmental Credit Obligations (Topic 818).

The SEC has issued a final rule that amends the Securities Exchange Act of 1934 to, among other things, “require the electronic filing or submission on the Commission’s Electronic Data Gathering, Analysis, and Retrieval (‘EDGAR’) system, using structured data where appropriate, for certain forms filed or submitted by self-regulatory organizations.”

The FASB has released a proposed Accounting Standards Update (ASU) Environmental Credits and Environmental Credit Obligations (Topic 818).

The FASB announced that it has released the following GAAP taxonomies for 2025: GAAP financial reporting taxonomy, GAAP employee benefit plan taxonomy, SEC reporting taxonomy, Data Quality Committee (DQC) rules taxonomy, and GAAP meta model relationships taxonomy.