Items tagged with "FAST Act"

SEC Amendments of Regulation S-K neglect Structured Data

On 30 January the US Securities and Exchange Commission (SEC) announced amendments to Regulation S-K, continuing the modernisation and simplification efforts called for by the FAST Act. The latest proposals are focused on Management’s Discussion and Analysis (MD&A), and aim to eliminate overlapping and duplicated requirements, revise requirements in light of technology (namely the availability […]

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SEC Clarifies FAST Act Cover Page Tagging

Earlier this year the SEC introduced the FAST Act, which aimed to modernise and simplify disclosures with a number of measures including mandating Inline XBRL tagging for the cover sheets of key documents. This small but useful change introduces comparable, machine-readable index information, improving market access to data, even for documents that are not otherwise […]

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