
SEC Seeks Comment on Rule S-X
The US Securities and Exchange Commission is seeking public comment on Regulation S-X.
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 […]
The SEC has launched a pilot program to provide information from XBRL filings in combined data sets on the SEC’s website for use by investors and academics.
Securities and Exchange Commission Chair Mary Jo White has made strong statements to a Congressional Committee, reiterating that agency’s commitment to structured data and electronic reporting.
The New York Law Journal has an interesting take on efforts by the the SEC’s Division of Corporation Finance to review disclosure regulations S-K and S-X. While the Journal posits that the prospects for true reform are “minimal” the article does highlight the opportunities presented by technology. It describes the way that improvements to EDGAR […]