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Items tagged with "SEC"

SEC publishes draft cybersecurity disclosure taxonomy

The US Securities and Exchange Commission (SEC) has announced the publication of the draft Cybersecurity Disclosure (CYD) taxonomy to support the final rule on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure.

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SEC highlights XBRL’s role in enhancing enforcement activities

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.

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SEC releases final swaps-based securities taxonomy

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.

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The state of disclosure review: insights from the SEC

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.

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SEC clarifies rules on selective disclosure of cybersecurity incidents

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.

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Celebrating 90 years of the SEC: The power of mandatory disclosure

On 6 June, the US Securities and Exchange Commission (SEC) celebrated its 90th anniversary, commemorating nine decades of investor protection and market oversight.

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SEC addresses disclosure for foreign companies in US markets

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.

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XBRL US provides feedback on draft 2024 SBS Taxonomy

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.

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SEC responds to new IFRS 19 standard

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).

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Leveraging AI and data analytics in financial regulation

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).

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