Earlier this summer XBRL US submitted comments to The Securities and Exchange Commission (SEC) on the recently released draft Cybersecurity Disclosure (CYD) taxonomy.
After several years of discussion and planning, the Financial Data Transparency Act (FDTA) is poised to become a reality with the release of a draft rule proposal.
The Center for Audit Quality (CAQ) recently unveiled a promising trend in financial reporting: the number of financial restatements filed with the SEC has decreased by more than 50% over the last decade. The comprehensive study, covering 2013 to 2022, highlights a significant improvement in financial reporting quality.
The evolving landscape of climate-related regulations poses significant challenges and costs for companies. This was the focus of a recent discussion led by Marc Siegel, PwC Partner, during a virtual panel hosted by CFO Dive.
The Securities and Exchange Commission (SEC) has published its Spring 2024 Regulatory Agenda, highlighting significant upcoming regulatory actions.
The US Securities and Exchange Commission’s (SEC) Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded to Release 24.2 this month, incorporating updates to its XBRL taxonomies.
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.
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.
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.
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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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
