The Securities and Exchange Commission (SEC) has refreshed its EDGAR Filer Manual, providing up-to-date guidance for users of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.
“The bottom line is that XBRL makes data more useful,” says SEC Commissioner Caroline Crenshaw
The US Securities and Exchange Commission (SEC) has unanimously voted to propose updates to its filing rules for funds, investment advisers, issuers, and others. These would mandate electronic submission of a number of forms and amend some to require structured data reporting.
Our many readers with a passion for audit may enjoy a recent statement from Paul Munter, Acting Chief Accountant at the Securities and Exchange Commission (SEC), and the staff of the Office of the Chief Accountant (OCA).
The 2021 SEC Speaks event, held on 12–13 October, generated a wide range of comment from staff of the US Securities and Exchange Commission (SEC), covering subjects such as digital assets, private markets, and proactive enforcement.
Most of our readers will – we hope – agree that XBRL tagging makes reported data more decision-useful, but have you considered that it can also improve the reporting process itself?
A new post from Workiva’s Steve Soter offers his take on forthcoming enhanced climate disclosure rules, expected from the US Securities and Exchange Commission (SEC).
The Financial Accounting Standards Board (FASB) has issued proposed technical and other conforming changes to the US GAAP Financial Reporting Taxonomy, along with accompanying release notes, for public comment.
XBRL looks set to be deployed for reporting on funds stewardship in the US, facilitating access to information on how asset managers are voting at AGMs.
What’s Next for the practical business of managing filings submissions in the US? Offering a more secure and straightforward process, the US Securities and Exchange Commission (SEC) has published a rule proposal on its ‘EDGAR Next – Improving Filer Access and Account Management’ project.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
