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Items tagged with "SEC"

More SEC insights on tagging errors

The US Securities and Exchange Commission (SEC) has issued an advisory notice dealing with tagging errors in digital reporting of finance lease liability, undiscounted future lease payments, and imputed interest.

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SEC revisits Pay Versus Performance

The US Securities and Exchange Commission (SEC) recently reopened its public comment period on proposed rules on Pay Versus Performance, which it formulated back in 2015.

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XBRL US supports expanded digital reporting at SEC

XBRL US has submitted a comment letter to the Securities and Exchange Commission (SEC) on changes to its reporting rules, as captured in its proposal on ‘Updated EDGAR Filing Requirements.’

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Disclaimers no substitute for disclosures, says SEC

The SPACs saga continues, reports Bloomberg Tax, with the US Securities and Exchange Commission (SEC) warning that companies are going too far in catch-all warnings to investors.

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SEC staff flag dating woes

The US Securities and Exchange Commission (SEC) recently issued a brief data quality reminder on the prevalence of incorrect dates.

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Will AI be as big as the internet? Chair Gensler on the need for dynamic regulation

There is great food for thought in the title of some recent remarks by US Securities and Exchange Commission (SEC) Chair Gary Gensler on ‘Dynamic Regulation for a Dynamic Society.’

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Exploring new filing fee disclosure rules

A helpful new post from Paul Hastings LLP, shared by Toppan Merrill, explores the new filing fee disclosure requirements introduced by the US Securities and Exchange Commission (SEC) last year.

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Latest rules take effect as US SEC updates EDGAR and Filer Manual for 2021Q4

On 20 December 2021, the US Securities and Exchange Commission (SEC) upgraded its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 21.4.

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Inline XBRL as the new normal

It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.

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News from this week

It might be December but there is still plenty happening! Read on for more on the new ISSB Chair, ESMA taxonomy, new SEC rules and digital strategy at EIOPA.

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