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Items tagged with "SEC"

XBRL US suggests Inline XBRL for disclosures on compensation recovery

XBRL US has written to the Securities and Exchange Commission (SEC) with comments on its reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation.

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SEC rescinds proxy voting advice rules

The US Securities and Exchange Commission (SEC) continues in its change of approach on stewardship. It has voted to adopt amendments to its rules governing proxy voting advice, following proposals in November 2021.

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XBRL US recommends xBRL-CSV for money market fund reporting

XBRL US has submitted a comment letter on a Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP.

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FASB publishes proposed GAAP Taxonomy for review

The Financial Accounting Standards Board (FASB) has announced that its Proposed 2022 Q3 Supplemental GAAP Taxonomy is now available for public review and comment.

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Digital disclosures coming soon for US business development companies

Readers may recall that in 2020 the US Securities and Exchange Commission (SEC) adopted a new rule extending digital reporting to business development companies (BDCs) and other closed-end funds (CEFs).

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Support and suggestions for digital climate reporting at the SEC

We welcome the SEC’s proposal on climate-related disclosures, mandating Inline XBRL to create decision-useful data. Comparability with other emerging global standards is essential, to which end we offer a tentative proposal to ensure compatibility at the digital level.

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SEC announces this year’s regulatory plans

Those with an interest in reporting in the US may like to note that the Securities and Exchange Commission (SEC) has released its annual regulatory agenda, covering rules in both proposed and final stage and including a number of items with digital reporting elements.

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Latest EDGAR update in effect

As of 21 June 2022, the US Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.

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SEC Chair confirms limits to proposed emissions reporting requirements

One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.

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XBRL US responds to SEC on SPACs and security-based swaps

XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.

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