The US’s Financial Data Transparency Act of 2022 (FDTA), which came into force in December 2022, mandates the Securities and Exchange Commission (SEC) to report on the use of machine-readable data for corporate disclosures.
The US Securities and Exchange Commission (SEC) has published the final Security-Based Swap (SBS) Taxonomy. This taxonomy will be integrated into the EDGAR 24.2 release, facilitating the digital filing of compliance and risk-management information by swap trading entities.
Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), recently shared reflections on the SEC’s Disclosure Review Program.
On 20 June 2024, Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), issued a statement addressing the selective disclosure of information regarding material cybersecurity incidents.
On 6 June, the US Securities and Exchange Commission (SEC) celebrated its 90th anniversary, commemorating nine decades of investor protection and market oversight.
On 6 June, at the Harvard Law School Program on International Financial Systems, Commissioner Mark T. Uyeda of the US Securities and Exchange Commission (SEC) spoke on the evolving landscape of disclosure requirements for foreign companies accessing US capital markets.
XBRL US recently submitted feedback to the Securities and Exchange Commission’s (SEC) Office of Structured Disclosure on the draft 2024 Security-Based Swap (SBS) Taxonomy.
Last week the US Securities and Exchange Commission (SEC) provided a statement on the application of International Financial Reporting Standard (IFRS) 19, Subsidiaries without Public Accountability: Disclosures. The SEC’s guidance comes in response to the recent publication of IFRS 19 by the International Accounting Standards Board (IASB).
Earlier this month, Commissioner Jaime Lizárraga addressed the Eleventh Annual Conference on Financial Market Regulation in Washington D.C., emphasising the importance of economic analysis in the work of the US Securities and Exchange Commission (SEC).
Earlier this month the US Securities and Exchange Commission (SEC) and the Treasury’s Financial Crimes Enforcement Network (FinCEN) proposed a new rule requiring SEC-registered investment advisers (RIAs) and exempt reporting advisers (ERAs) to establish comprehensive customer identification programs (CIPs).
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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.
