XBRL US Comments on SEC Share Repurchase Taxonomy
September 8, 2023
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) with observations and questions related to the Share Repurchase Taxonomy which was developed to support implementation of the final rule, Amendments to Modernize Share Repurchase Disclosure. XBRL US’s letter raises issues around the SHR Taxonomy including the use of shared taxonomies, parent-child relationships, foreign private issuer use of axes, and inconsistent member-axis use.
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