SEC

News Item

SEC Commissioner Lee on materiality myths and misconceptions

Commissioner Allison Herren Lee of the US Securities and Exchange Commission (SEC) recently spoke on ‘Living in a Material World: Myths and Misconceptions about “Materiality.”’ She addressed, among other topics, the important role of the investor in determining what is ‘material’ to disclosure, particularly around environmental, social and governance (ESG) topics.

News Item

ClimateESGSASBSECStandards

SASB supports SEC on ESG disclosures

By Editor

Janine Guillot, CEO of the Sustainability Accounting Standards Board (SASB), has published a piece discussing the Board’s response to the US Securities and Exchange Commission (SEC) consultation on climate change disclosure, and welcoming SEC’s commitment to addressing the needs of 21st century investors in this arena.

News Item

EDGARInline XBRLReportingSECXBRL US

XBRL US webinars on Inline XBRL for smaller companies

By Editor

XBRL US has published livestream videos of its two-part webinar series on ‘Inline XBRL for Small Reporting Companies and Foreign Private Issuers’, held on 19 and 26 of May.

News Item

DataDisclosureRegulationSECUS

SEC minds the (data) gaps

By Editor

What are the current gaps where more data is needed for good regulatory decisions? That’s the question explored by Commissioner Caroline A. Crenshaw of the US Securities and Exchange Commission (SEC) in an excellent keynote address to the 8th Annual Conference on Financial Market Regulation, titled ‘Mind the (Data) Gaps.’

News Item

AccountingReportingSECSPACUS

Wave of restatements as SPACs resolve accounting issues

By Editor

Special Purpose Acquisition Companies, or SPACs, are generating a surge of restatements correcting past financial reports, following last month’s accounting clarification from the US Securities and Exchange Commission (SEC).

News Item

NRSROSECUS

SEC invites comment on data collection from NRSROs

By Editor

The US Securities and Exchange Commission has published a proposed collection and comment request on the existing collection of information from Nationally Recognized Statistical Rating Organizations, or NRSROs.

News Item

AccountingReportingSECSPACUS

SEC turns attention to SPACs

By Editor

The US Securities and Exchange Commission (SEC) has recently focused its attention on Special Purpose Acquisition Companies, or SPACs. SPACs are cash-only investment vehicles that are formed and listed with a view to taking private companies public.

News Item

ESGSECUS

Gary Gensler in the Chair at SEC

By Editor

On 17 April 2021, Gary Gensler was sworn into office as a Member of the US Securities and Exchange Commission (SEC), which he joins as Chair. He was nominated for the post by President Joe Biden early in the year, and confirmed by the US Senate on 14 April.

News Item

DigitisationReportingSECUSXBRL

XBRL at the heart of SEC’s modernisation, says Forbes

By Editor

An article published in Forbes on 15 April, titled ‘The SEC’s Technology Modernization Is Accelerating – Are You Ready?’ calls out XBRL as one of the most important aspects of modernisation efforts at the US Securities and Exchange Commission (SEC).

News Item

EDGARSECTaxonomyUS

SEC updates EDGAR to support 2021 taxonomies

By Editor

Following its adoption of this year’s updated taxonomies from the US Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) has updated EDGAR, its Electronic Data Gathering, Analysis, and Retrieval system.

Items tagged with "SEC"

SEC Commissioner Lee on materiality myths and misconceptions

SASB supports SEC on ESG disclosures

XBRL US webinars on Inline XBRL for smaller companies

SEC minds the (data) gaps

Wave of restatements as SPACs resolve accounting issues

SEC invites comment on data collection from NRSROs

SEC turns attention to SPACs

Gary Gensler in the Chair at SEC

XBRL at the heart of SEC’s modernisation, says Forbes

SEC updates EDGAR to support 2021 taxonomies

Tags

SEC

Items tagged with "SEC"

Tags

Would you liketo learn more?

Would you like
to learn more?