The Financial Accounting Standards Board has released a new guide to a feature of Extensible Business Reporting Language known as extensible lists FASB’s Proposed Taxonomy Implementation Guide, ...
Just before Independence Day, the SEC adopted amendments to its eXtensible Business Reporting Language (XBRL) reporting requirements, which will become effective 30 days after their publication in the ...
On August 1, 2022, the SEC’s structured data reporting rules governing business development companies will become effective. These rules, which were originally adopted in April 2020, require BDCs to ...
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