The US Securities and Exchange Commission (SEC) recently stepped up its phased approach to introducing Inline XBRL (iXBRL) tagging requirements.
This is a guest post from The South African Companies and Intellectual Property Commission. For a number of regulatory bodies around the world, the monitoring and oversight roles they play are made more complex by the changing context in which they function. The Companies and Intellectual Property Commission is one such body (a South African […]
This week the European Securities and Markets Authority (ESMA) published an update to the ESEF Reporting Manual.
XBRL International recently released the Inline XBRL 1.1 conformance suite that accompanies the updated specification. Inline XBRL 1.1 added three substantive new features: a mechanism for splitting text content within a document, an addition to allow the same figure to be tagged multiple times, and a new mechanism for structuring footnotes that supports explanatory fact […]
Every year each publicly traded company in the US must submit an iXBRL tagged Annual Report (known as a “Form 10-K”) to the Securities and Exchange Commission, giving a comprehensive account of financial performance, condition and risk. What if the US government did the same? There is no requirement for federal, state and local governments […]
A report this week used structured data to give machine-readable insight into the Covid-19 pandemic.
It’s great to see that the US Securities and Exchange Commission (SEC) is doubling down on its commitment to digital disclosures across a wide area. This week the SEC adopted an amendment mandating Inline XBRL reporting for closed-end investment companies. Today’s modern securities regulators need well defined, searchable, structured and digital data. The Securities Offering Reform […]
The US Securities and Exchange Commission (SEC) has proposed updates to National Market System (NMS) regulation designed to improve the transparency, efficiency and fairness of market data.
This week the SEC adopted rule 498A under the Securities Act, aiming to help investors make informed decisions on variable annuity and life insurance contracts. Amongst other measures, the adopted rule requires the use of Inline XBRL for certain disclosures in the variable contract statutory prospectus. The SEC has published a draft Variable Insurance Product […]