The US Securities and Exchange Commission (SEC) has announced a two-year delay in the compliance dates for new reporting requirements under Form N-PORT, giving registered funds more time.
The US Securities and Exchange Commission (SEC) has released Version 74 of Volume II of the EDGAR Filer Manual, incorporating recent technical changes to support updated regulatory requirements and the ongoing rollout of EDGAR Next. The updates are now in effect and reflect broader efforts to modernise the electronic filing system.
Earlier this month Mark T. Uyeda, Acting Chairman of the US Securities and Exchange Commission (SEC), opened the inaugural roundtable of the agency’s new Crypto Task Force in Washington, D.C.
The US Securities and Exchange Commission (SEC) has announced that filers can begin transitioning to EDGAR Next, the upgraded version of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, starting 24 March.
The Financial Accounting Standards Board (FASB) has released a proposed Accounting Standards Update (ASU) as part of its ongoing effort to enhance the FASB Accounting Standards Codification®. Published last week, the proposal aims to make targeted, incremental improvements to US Generally Accepted Accounting Principles (GAAP).
The US Securities and Exchange Commission (SEC) has rescinded its controversial Staff Accounting Bulletin (SAB) 121, by way of SAB 122. Last week’s bulletin eliminates the previous requirement for banks and financial institutions to record customer crypto holdings as liabilities on their balance sheets.
The Financial Accounting Standards Board (FASB) is seeking stakeholder input on its future standard-setting agenda.
The Financial Accounting Standards Board (FASB) has published the 2025 GAAP Financial Reporting Taxonomy (GRT), SEC Reporting Taxonomy (SRT), and GAAP Employee Benefit Plan Taxonomy (EBPT), alongside the 2025 DQC Rules Taxonomy (DQCRT) and GAAP Meta Model Relationships Taxonomy (MMT). Together, these are referred to as the “FASB Taxonomies.”
The California Air Resources Board (CARB) – the regulator responsible for protecting California’s public from the impact of air pollution and developing action on climate change – has issued a request for comment (RFC) to shape the implementation of two climate-related programmes.
The US Securities and Exchange Commission (SEC) has published its final rule mandating the use of structured data formats, including Inline XBRL and XML, for certain regulatory filings under the Securities Exchange Act of 1934.
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