The US Securities and Exchange Commission (SEC) continues in its change of approach on stewardship. It has voted to adopt amendments to its rules governing proxy voting advice, following proposals in November 2021.
XBRL US has submitted a comment letter on a Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP.
The Financial Accounting Standards Board (FASB) has announced that its Proposed 2022 Q3 Supplemental GAAP Taxonomy is now available for public review and comment.
Readers may recall that in 2020 the US Securities and Exchange Commission (SEC) adopted a new rule extending digital reporting to business development companies (BDCs) and other closed-end funds (CEFs).
We welcome the SEC’s proposal on climate-related disclosures, mandating Inline XBRL to create decision-useful data. Comparability with other emerging global standards is essential, to which end we offer a tentative proposal to ensure compatibility at the digital level.
Those with an interest in reporting in the US may like to note that the Securities and Exchange Commission (SEC) has released its annual regulatory agenda, covering rules in both proposed and final stage and including a number of items with digital reporting elements.
As of 21 June 2022, the US Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.
One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.
XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.
The Securities and Exchange Commission (SEC) has adopted new rules on electronic filing, including expanded XBRL reporting, in order “to promote efficiency, transparency, and operational resiliency.”
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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.
