The Securities and Exchange Commission (SEC) are hosting a roundtable on July 18 to hear from investors, issuers and others on the impact of short-termism on capital markets. An excessive focus on short-term results in corporate thinking could lead to inefficient capital markets, poor investment returns and economic instability – however, the cause of short-termism […]
The SEC have published a trend analysis of taxonomy extensions used in XBRL submissions, showing little change in the overall percentage of filers using extensions – around 18% – between 2017 and 2018. During the same time the number of accelerated filers using extensions did come down slightly, to be more in line with other […]
The SEC have proposed amendments to the accelerated filer and large accelerated filer definitions. The aim is to reduce the reporting burden and compliance costs for low revenue companies by better defining which companies are classified as accelerated and large accelerated filers. The proposed amendments would mean smaller companies – those with less than $100 […]
The Securities and Exchange Commission (SEC) have announced a roundtable to contribute to the ongoing discussion around short-termism in corporate decision making. An excessive focus on short term results could lead to inefficient capital markets, poor investment returns and economic instability – this much is clear, however, the cause of short-termism in corporate thinking is […]
The Securities and Exchange Commission (SEC) has proposed amendments and improvements to disclosure rules relating to mergers and acquisitions (and the sale of business assets) and is now seeking comments. The amendments seek to balance the need to provide investors with the information they need to effectively understand the impact of significant acquisitions or disposals with the […]
Harvard Law School’s Forum on Corporate Governance and Financial Regulation have published a deep dive into the SEC’s most recent disclosure amendments as part of their series on disclosure simplification.
The Securities and Exchange Commission (SEC) have released a framework to help clear up the confusionsurrounding buying and selling digital assets eg. initial coin offerings (ICOs) and cryptocurrencies. Yes, the market for crypto assets has crashed, but there is still a trickle of activity! Perhaps anticipating increased interest in the future, numerous regulators have published, […]
More and more markets around the world are shifting to Inline XBRL. Interesting news out of the SEC at the end of March – the US regulator will introduce mandated Inline XBRL tagging for the cover sheets of a number of key documents. Already shifting financial statement disclosures for SEC registrant public companies (both foreign […]
On 21 March XBRL US submitted a comment letter stating their support for quarterly filings in response to the SEC’s request for input on the effects of mandated quarterly reporting.
The SEC has proposed reforms to the rules governing Business Development Companies (BDC) and Registered Closed-End Funds that would require these funds to report information in structured data.
The amendment is in support of the SEC’s implementation of the Small Business Credit Availability Act and the Economic Growth, Regulatory Relief, and Consumer Protection Act. BDC’s primarily invest in small and developing companies, so ensuring these funds have an efficient approach to raising capital and good investment communication should help support small business.
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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.
