SEC

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The need for Contractual Obligations Tables amid Covid-19

Should the US Securities and Exchange Commission (SEC) do away with tables consisting of information that can be compiled elsewhere? This week CFA Institute’s Mohini Singh, ACA, outlines the CFA and Council of Institutional Investor’s arguments against some of the SEC’s proposed updates to Management Discussion and Analysis (MD&A). Their response highlights that although many of […]

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CFA InstituteDisclosureSEC

The Need for Contractual Obligations Tables Amid Covid 19

By Editor

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. CFA Institute and the Council of Institutional Investors responded to the Securities and Exchange Commission’s Proposed Rule: Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Many of the Commission’s proposals recommend the elimination of information that […]

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DisclosureSECUS

XBRL US supports XBRL for MD&A Filing

By Editor

XBRL US has published a comment letter encouraging the US Securities and Exchange Commission (SEC) to include XBRL tagging in recent proposals to modernise Management’s Discussion and Analysis (MD&A) disclosures. Other parts of the world often call these disclosures “Management Commentary”. Earlier this year the SEC proposed a number of reforms to modernise, enhance and simplify […]

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Data QualityDQCrulesetSEC

XBRL US publishes DQC 12th Ruleset

By Editor

This week the XBRL US Data Quality Committee (DQC) published its 12th Ruleset for public review.

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DisclosureRegulationSECUS

SEC underlines importance of Disclosures in fight against Covid-19

By Editor

“Forward Looking Statements” have a specific meaning in securities law and regulation. Academic, regulatory and market literature is filled with the pros and cons of companies providing information in their financial statements that help users understand what might impact future earnings and cashflows and that isn’t based on historical facts. If in January you had […]

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RegulatorSECStandardsXBRL

An inside look at the SEC’s use of XBRL

By Editor

Toppan Merrill’s Dimensions magazine recently spoke with Scott Bauguess, who drew on his 12 years in various roles at the US Securities and Exchange Commission (SEC) to provide insight into the SEC’s use of XBRL. Bauguess has spanned a number of roles at the SEC, most recently as the Deputy Director and Deputy Chief Economist in the […]

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DisclosureInvestoriXBRLSEC

SEC requires iXBRL Reporting for BDCs

By Editor

It’s great to see that the US Securities and Exchange Commission (SEC) is doubling down on its commitment to digital disclosures across a wide area. This week the SEC adopted an amendment mandating Inline XBRL reporting for closed-end investment companies. Today’s modern securities regulators need well defined, searchable, structured and digital data. The Securities Offering Reform […]

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Financial DisclosureReportingSEC

Quality Reporting Vital During Uncertain Times

By Editor

While COVID-19 has been causing delays and adjustments to financial reporting regimes around the world, ensuring that financial reporting, when it is submitted, remains high quality is vital. This week Sagar Teotia, Chief Accountant at the US Securities and Exchange Commission (SEC), delivered a public statement underlining the importance of high-quality reporting during the crisis. […]

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DataiXBRLSECUS

SEC considers iXBRL for certain Market Data Reforms

By Editor

The US Securities and Exchange Commission (SEC) has proposed updates to National Market System (NMS) regulation designed to improve the transparency, efficiency and fairness of market data.

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SECTaxonomyUS

SEC publishes draft 2020 DEI Taxonomy for Public review

By Editor

The US Securities and Exchange Commission (SEC) has published a draft update for 2020 to the Document and Entity Information (DEI) taxonomy. Interested and affected parties are invited to provide comments on the draft DEI taxonomy via email to StructuredData@sec.gov before the deadline of 27 May 2020. Read more and access the taxonomy files here.

Items tagged with "SEC"

The need for Contractual Obligations Tables amid Covid-19

The Need for Contractual Obligations Tables Amid Covid 19

XBRL US supports XBRL for MD&A Filing

XBRL US publishes DQC 12th Ruleset

SEC underlines importance of Disclosures in fight against Covid-19

An inside look at the SEC’s use of XBRL

SEC requires iXBRL Reporting for BDCs

Quality Reporting Vital During Uncertain Times

SEC considers iXBRL for certain Market Data Reforms

SEC publishes draft 2020 DEI Taxonomy for Public review

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