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Items tagged with "SEC"

Preparing for tailored shareholder reports

In a bid to enhance transparency and accessibility for retail investors, in 2022 the US Securities and Exchange Commission (SEC) introduced rules on tailored shareholder reports for open-end funds.

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SEC identifies errors in cash flow statement data

Last week the US Securities and Exchange Commission (SEC) announced findings regarding incorrect elements in certain cash flow statement presentations. Following an evaluation by SEC staff, discrepancies were discovered in three presentation abstracts: Net Cash Provided by or Used in Operating Activities, Financing Activities, and Investing Activities.

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SEC adopts climate-related disclosure rule

This Wednesday the US Securities and Exchange Commission (SEC) voted (3 to 2) in favour of the long-awaited and domestically controversial Climate Related Disclosures for Investors rule. The new rule introduces enhanced, standardised, Inline XBRL reporting for various aspects of climate risk, designed to improve investor access to information.

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SEC to propose new climate rule amid controversy over scope 3 emissions

The US Securities and Exchange Commission (SEC) is set to unveil its long-awaited new climate-related disclosure rule next Wednesday. The forthcoming rule, which aims to enhance and standardise climate-related disclosures, has generated significant attention and debate, particularly regarding the inclusion of Scope 3 emissions.

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Increasing materiality of ESG issues highlighted by recent SEC enforcement

In recent years, Environmental, Social, and Governance (ESG) considerations have gained significant traction among investors, reflecting a growing emphasis on sustainable and responsible investing practices.

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Unveiling municipal finance’s next chapter

Mark Funkhouser, former Mayor of Kansas City, Missouri, and a prominent figure in municipal finance, recently released a white paper titled “FDTA Playbook: Owning your fiscal future.” Sponsored by XBRL US member, DebtBook, this publication comes at an important juncture for government entities grappling with the implications of the Financial Data Transparency Act (FDTA).

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SEC Publishes the Regulatory Flexibility Agenda (RFA)

The Securities and Exchange Commission (SEC) recently published the Regulatory Flexibility Agenda (RFA) in the Federal Register.

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EC’s EDGAR system supports iXBRL for filing fee disclosures

The US Securities and Exchange Commission (SEC) has released an update to the EDGAR (Electronic Data Gathering, Analysis, and Retrieval) system which introduces support for the Filing Fee Disclosure (FFD) taxonomy, allowing Inline XBRL tagging for disclosures related to filing fees.

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SEC releases FAQs on tailored shareholder reports

The Securities and Exchange Commission (SEC) has issued a set of FAQs on Tailored Shareholder Reports (TSR), offering insights into key aspects of compliance. This latest update provides guidance in anticipation of the approaching compliance deadline on July 24, 2024.

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SEC adopts final rule: iXBRL tagging for SPAC disclosures

Aiming to bolster investor protections in Special Purpose Acquisition Companies (SPACs), the Securities and Exchange Commission (SEC) has announced the adoption of the final rule for SPACs, Shell Companies, and Projections. The rule mandates Inline XBRL tagging for information in Subpart 1600 of Regulation S-K.

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