Announcement

EDGAR 24.2 Release XBRL Taxonomies Update

July 2, 2024

On July 1, 2024, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded to Release 24.2, which supports the 2024 version of the International Financial Reporting Standards (IFRS) taxonomy and now accepts the Security-Based Swap (SBS) taxonomy.

The 2024 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made available on its website on March 27, 2024. With this release, the newly added SBS taxonomy includes the elements needed for tagging certain exhibits to Form SBSEF as part of the final rules on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities. A new version of the Filing Fee Disclosure (FFD) taxonomy is also added as part of Release 24.2. Compared to the 2024 version of the FFD taxonomy, the only change in the new version is that the length of the “Security Class Title” field in the iXBRL Filing Fee exhibit is extended to 250 characters.

As part of the EDGAR system upgrade to Release 24.2, the 2022 versions, including quarterly releases, of the following taxonomies will no longer be accepted in the EDGAR system.

  1. U.S. Generally Accepted Accounting Principles (GAAP)
  2. International Financial Reporting Standards (IFRS)
  3. SEC Reporting Taxonomy (SRT)
  4. Closed-End Fund (CEF)
  5. Countries (COUNTRY)
  6. Currencies (CURRENCY)
  7. Document and Entity Information (DEI)
  8. Executive Compensation Disclosure (ECD)
  9. Exchange (EXCH)
  10. Fund (FND)
  11. North American Industry Classification System (NAICS)
  12. Standard Industrial Classification (SIC)
  13. Sub-National Jurisdiction (SNJ)
  14. State and Province (STPR)
  15. Variable Insurance Product (VIP)

Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.

The staff strongly encourages companies to use the most recent version of taxonomy releases for their XBRL filings to take advantage of the most up-to-date tags related to new accounting standards and other improvements.

Last Reviewed or Updated: July 3, 2024