In a “fireside chat” last week, the Securities and Exchange Commission (SEC) Chair, Gary Gensler, refrained from confirming the release date of the pending US climate disclosure rule, indicating further delays, possibly into 2024.
Among the range of resources available to filers with the US Securities and Exchange Commission (SEC) EDGAR system, comment letters are sometimes overlooked. These are sent by the Division of Corporate Finance to public companies where it finds room for improvement in their disclosures.
What’s in a name? The US Securities and Exchange Commission (SEC) is adopting amendments, including introducing Inline XBRL tagging, to the Fund Names Rule (rule 35d-1). The aim is to reduce the risk of investment companies misleading investors with misnomers not aligned with the actual investments held.
The US Securities and Exchange Commission (SEC) has proposed rule and form amendments aimed at enhancing access to and management of accounts on the SEC’s EDGAR system. These changes are part of the broader initiative known as ‘EDGAR Next,’ which aims to improve filer access and account management.
The US Financial Accounting Standards Board (FASB) staff is seeking public input on proposed improvements to the 2024 SEC Reporting Taxonomy (SRT). These enhancements cover new elements, like disclosures about share repurchase programs and insurance, and updates to references across various topics.
US Securities and Exchange Commission (SEC) Commissioner Mark T. Uyeda recently addressed the 2023 NASAA Fall Annual Meeting, emphasising the role of innovation and technology in modernising investor protection.
In an ongoing effort to enhance the quality and utility of corporate financial data filed with the SEC, the Division of Corporation Finance has issued a sample letter addressing companies’ XBRL and Inline XBRL disclosures. This letter aims to provide constructive feedback and guidance to improve the clarity and accuracy of financial reporting.
The US Securities and Exchange Commission (SEC) has published its final rule on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by public companies.
The XBRL US Regulatory Modernization Working Group (RMWG) has submitted a letter to the Securities and Exchange Commission (SEC) with observations and recommendations on the Commission’s taxonomy development process.
The Securities and Exchange Commission (SEC) has published its Semi-Annual Report to Congress on the use of machine-readable data for corporate disclosures, as mandated by the Financial Data Transparency Act (FDTA).
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