SEC proposes Inline XBRL disclosures for SPACs
The wild days seem to be over for special purpose acquisition companies (SPACs), at least in the US.
Items tagged with "SEC"
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SEC proposes digital climate disclosures in Inline XBRL
At an open meeting on Monday, the US SEC put forward landmark new rules on mandatory climate-related disclosures, to be digitally tagged using Inline XBRL, in proposals described by Chair Gary Gensler as “driven by the needs of investors and issuers.”
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SEC to introduce mandatory XBRL cybersecurity reporting for public companies
The US Securities and Exchange Commission (SEC) has proposed significant new rules on cybersecurity risk management, strategy, governance, and incident reporting by public companies.
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SEC top accountant discusses materiality in reporting errors
Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.
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Areas of focus at the SEC
It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.
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An SEC view on FASB agenda consultation
The US Financial Accounting Standards Board (FASB) last year ran a consultation on its future standard-setting agenda, receiving feedback from over 500 stakeholders that it is in the process of considering.
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SEC Chair celebrates transparency in security-based swap disclosures
“The public now has access to critical information about security-based swap transactions, including the key economic terms, price, and notional value,” said Gary Gensler, Chair of the US Securities and Exchange Commission (SEC) in a recent statement.
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SEC updates FAQs on digital reporting process
Did you know that the US Securities and Exchange Commission (SEC) has a set of detailed FAQs dealing with XBRL filings, which has recently been updated?
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SEC proposes further new applications of Inline XBRL
Two recent proposals from the Securities and Exchange Commission (SEC) include structured reporting elements, as the regulator continues to expand its implementation of Inline XBRL and makes it increasingly de rigueur for new disclosure rules.
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More on SEC’s filing fee transformation as new rule takes effect
As our readers may have noted, the US Securities and Exchange Commission (SEC) is modernising its disclosure requirements on information related to filing fees, and will eventually introduce digital tagging of this data using Inline XBRL (or iXBRL).
