On 14 of October the US Securities and Exchange Commission (SEC) upgraded its EDGAR system to Release 25.3, which enables the deployment of the updated Special Purpose Acquisition Company (SPAC) Taxonomy for XBRL‑filings.
Earlier this month the California Air Resources Board (CARB) published draft spreadsheet-based templates for reporting Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill 253, the Climate Corporate Data Accountability Act.
Following its release of detailed FAQs on climate reporting rules, the California Air Resources Board (CARB) has made it clear that deadlines under the state’s landmark climate disclosure laws (SB 253 and SB 261) are here to stay.
The US Securities and Exchange Commission (SEC) has released its latest update to the Financial Statement and Notes Data Sets, covering filings through June 2025.
New US Securities and Exchange Commission (SEC) Chair Paul S. Atkins delivered his first remarks this month, signalling a reset at the SEC. Priorities? A coherent framework for digital assets, a review of enforcement practices, and a fresh look at the agency’s technology infrastructure.
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).
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