FASB Webcast and Webinar Series
In Focus: Board Member Perspective on Structured Data and U.S. Securities and Exchange Commission and Staff U.S. GAAP Taxonomy Updates
Date: Thursday, April 3, 2014
Time: 1:00–2:30 p.m. Eastern Daylight Time
Program Description: The Financial Accounting Standards Board (FASB) is pleased to announce an upcoming webcast that provides a discussion about how investors use structured data (XBRL) and how structured data are considered in the standard-setting process. In addition, the webcast will involve an update by the Securities and Exchange Commission (SEC) staff and a discussion by the FASB staff on 2014 U.S. GAAP Taxonomy (UGT) developments including XBRL Implementation Guides.
Speakers: Hal Schroeder, FASB Board Member; Louis Matherne, FASB Chief of Taxonomy Development; Donna Johaneman, FASB Project Manager—XBRL; and Kimberly Earle, Office of Interactive Data, SEC.
Learning Objectives: At the conclusion of this session, participants will have a better understanding of the relevance of structured data and current SEC and FASB XBRL developments. The areas covered are expected to include:
- Use of structured data and its role in the standard-setting process
- Update from the SEC
- What you need to know about the 2014 UGT Update
- New XBRL Implementation Guides
- Plans for the 2015 UGT and beyond.
Delivery Method: Group-internet based
Program Level: Overview
Program Prerequisites: None
Advanced Preparation Suggested: Review the 2014 Taxonomy, XBRL Implementation Guides, and other supporting materials as listed on the FASB XBRL page at www.fasb.org.
Recommended CPE and Field of Study: 1.5 hours; Specialized Knowledge and Applications. Final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.
Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.
Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@fasb.org.
Official National Registry of CPE Sponsors' Statement
The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016