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Items tagged with "SEC"

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Duplicates in iXBRL: New guidance released

Inline XBRL, or iXBRL, brings together human-readable and computer-readable reports into a single document.  Doing so sometimes highlights the conflict between the human need for readability, and a desire for consistent and complete structured data. A good example of this is reports that provide the same figure several times at differing precisions.  For example, revenue […]

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SEC Updates FAQs on the IFRS Taxonomy

With so-called “FPIs”, or firms that raise money on US markets while domiciled elsewhere, now obliged to file IFRS financial statements with the SEC in XBRL or Inline XBRL format, the SEC has provided an updated set of (relatively technical) FAQs. Got questions? The FAQs are here.

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Public Review – Validation Rules for SEC Filers

11th April, 2018

XBRL US to host a webinar on public review of validation rule on April 11, 2018, at 3:00 PM ET. Speakers from the XBRL US Data Quality Committee will review rules created to catch errors and inconsistencies in SEC filings before they are submitted to regulators. The rules applicable to SEC filers using either the IFRS Taxonomy […]

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FASB Webinar – Update on 2018 US GAAP and SRT Taxonomies

3rd April, 2018

Financial Accounting Standards Board (FASB) hosting a webinar on Tuesday, April 3, 2018  from 1:00 to 2:30 p.m. EDT. The agenda includes Update from Securities and Exchange Commission (SEC) staff Improvements to recently issued the 2018 GAAP Financial Reporting Taxonomy 2018 SEC Reporting Taxonomy (SRT) More information and registration details about the webinar on FASB website.

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The SEC should use Inline XBRL Cover Pages

Modernising Regulatory Filings

This is the fifth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. The US Securities and Exchange Commission (SEC) has proposed amendments intended to modernize and simplify certain disclosure requirements outside the financial statements as well as improve the readability and navigability of disclosure documents. This article comments […]

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SEC’s Cybersecurity Interpretive Guidance

It is difficult to overstate the importance of cybersecurity in today’s digital world. Indeed, you would be hard-pressed to find an institution that does not fundamentally rely on the protection of their digital information and assets for their ultimate longevity. With an acute awareness of the risks surrounding this issue, the Securities and Exchange Commission […]

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Let’s Expand Structuring Requirements

This is the fourth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. With more than 150 million data points in the Securities & Exchange Commission’s structured database, XBRL has the potential to increase the volume, speed, and access to information for policymakers, investors and regulators. Further, there’s […]

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SEC Chair on Cryptocurrencies.

The world’s social media platforms and financial markets are abuzz about cryptocurrencies and “initial coin offerings” (ICOs).  But are these new digital revolutions going to stand the test of time? The SEC’s chairman thinks so, but also heeds caution to investors seeking to get behind the trend. With the incredible growth in the BloThe world’s […]

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SEC Proposed 2018 Reporting Taxonomy

The SEC has now announced its preliminary 2018 reporting taxonomy following a formal public review of the proposal.

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Still too many Extensions?

The SEC’s Division of Economic and Risk Analysis (DERA) has compiled and analysed XBRL exhibits from US issuers that are submitting XBRL and Inline XBRL to that regulator. The analysis covers a three-year period, from March 2014 to December 2016. The data shows a very modest contraction in the number of custom tags or “extensions” […]

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