
A Disclosure Revolution
Our thoughts on remarks by SEC Commissionor Kara Stein on efforts to “breathe new life into the critical matchmaking process between companies and investors”.
Our thoughts on remarks by SEC Commissionor Kara Stein on efforts to “breathe new life into the critical matchmaking process between companies and investors”.
The SEC recently issued a “concept release” seeking public comment on business and financial disclosure requirements in Regulation S-K. This is the regulation, first instituted in 1933, that lays out reporting requirements for quarterly, annual, and other various SEC filings used by public companies in the United States.
SEC Commissioner Michael Piwowar called on the SEC to “move promptly to modify EDGAR to permit inline XBRL and commence a voluntary pilot program to obtain more information about the costs and benefits of an inline XBRL system”.
The US Securities and Exchange Commission is seeking public comment on Regulation S-X.
SEC Commissioner Kara M. Stein spoke recently of the importance of structured data and the SEC’s anticipated implementation of Inline XBRL.
The SEC is proposing a rule requiring listed companies to report – in XBRL – when they require executive officers to pay back incentive-based compensation that they were awarded in error. These repayments, known as a “claw back” will come about In the event of a financial restatement. Executives will need to repay variable compensation previously paid […]
The US Securities and Exchange Commission continues to seek to leverage interactive data for greater transparency. This week the body proposed rules to require companies to disclose the relationship between executive compensation and the financial performance of a company using XBRL. The goal is to provide greater transparency and allow shareholders to be better informed […]
The US SEC provides rendering previewers for filers to test how an interactive data submission will appear on the SEC’s website when submitted via EDGAR. Rendering is important because it adds back in the human readability component of machine readable XBRL data, which enhances usability. Learn more or access the viewer directly.
Structured data caught in the crossfire as US politicians angle to position themselves as the champion of small business against regulation.
Join public company accountants and auditors at a practical, 1 ½ day workshop in XBRL SEC reporting with an emphasis on interactive exercises and solution discussions. The high instructor to attendee ratio guarantees that every registrant will walk away with questions and specific issues in XBRL creation addressed. The advanced program minimizes general presentations in […]