Following a court decision in the US Court of Appeals 5th Circuit, the US Securities and Exchange Commission (SEC) has decided to delay the Repurchase Rule, making the date for implementation at least uncertain. It’s an interesting demonstration of the importance of data and disclosure, and the complexity of modern regulation.
Last week, the XBRL US Regulatory Modernization Working Group (RMWG) submitted a comment letter in response to the Securities and Exchange Commission’s (SEC) proposed rule, EDGAR Filer Access and Account Management, also known as ‘EDGAR Next.’
The US Securities and Exchange Commission (SEC) has rolled out an update to its Interactive Data Test Suite, accessible here.
XBRL US has submitted a comment on the US Securities and Exchange Commission’s (SEC) proposed rule change for the Registration for Index-Linked Annuities.
As our regular readers will know, we’ve been exploring some of the filing issues that crop up in comment letters to individual companies from the US Securities and Exchange Commission (SEC).
Earlier this month the US Securities and Exchange Commission (SEC) published its final rule on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities (SBSEF). This comprehensive rule addresses the registration and regulation of SBSEFs, shedding light on critical issues in the world of security-based swaps.
We continue to explore the US Securities and Exchange Commission’s (SEC) comment letter archive this week – catch up with parts one and two on our website. These letters, sent to individual companies regarding issues in their financial statements, provide an overview of the kinds of errors cropping up in Inline XBRL filings.
The US Securities and Exchange’s (SEC) Division of Economic and Risk Analysis recently conducted an analysis into how filers are tagging reported items on the income statement over multiple reporting periods.
In a recent article for Bloomberg, legal analyst Kate Azevedo provides some keen insights into the US Securities and Exchange’s (SEC) expanded use of XBRL tagging to enhance enforcement.
As we discussed last week, comment letters from the US Securities and Exchange Commission (SEC) can be a useful resource – not just for the individual companies they are addressed to, but for many of us using Inline XBRL both stateside and elsewhere.
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