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Items tagged with "US"

SEC proposes option for semi-annual reporting

Earlier this week the US Securities and Exchange Commission (SEC) proposed amendments that would allow Exchange Act reporting companies to elect, on an annual basis, to file semi-annual reports on a new Form 10-S in place of the three quarterly Forms 10-Q currently required.

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The case for standardised environmental data collection

A recent episode of the Data for the People! podcast draws on an XBRL US paper to make the case for standardising the way environmental agencies collect and report data.

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SEC opens broad review of the Consolidated Audit Trail

The US Securities and Exchange Commission (SEC) has launched a wide-ranging review of the Consolidated Audit Trail (CAT), publishing a concept release on 16 April that invites public comment on the system’s future.

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SEC and CFTC propose rollback of private fund reporting

The US Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) have proposed a set of amendments that would significantly scale back reporting requirements for private fund advisers under Form PF.

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FERC adopts xBRL-CSV for filings

The The US Federal Energy Regulatory Commission (FERC) has published its final rule under Order No. 917, formally adopting the xBRL-CSV standard for Electric Quarterly Report (EQR) filings.

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SEC pushes ahead with cost reductions to consolidated audit trail

The US Securities and Exchange Commission (SEC) has approved further amendments to the National Market System (NMS) Plan governing the Consolidated Audit Trail (CAT), aiming to significantly reduce the cost of operating one of the world’s largest regulatory data systems.

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SEC accepts FASB’s 2026 taxonomies

The Financial Accounting Standards Board (FASB) has confirmed that the US Securities and Exchange Commission (SEC) has accepted the full suite of FASB Taxonomies for 2026.

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EDGAR release 26.1 offers key updates for filers

The US Securities and Exchange Commission (SEC) rolled out EDGAR Release 26.1 on 16 March 2026, bringing a set of updates relevant to structured data filers and reporting professionals alike.

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SEC moves on from Wall Street research settlement

More than twenty years after Wall Street’s research scandals prompted strict controls on how analysts and bankers interacted, the regulatory landscape looks very different. Modern rulemaking, shifting business models and international pressures have steadily reshaped how equity research is produced and paid for.

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US court pauses California’s climate-risk reporting law in legal battle

On Wednesday this week the US climate-disclosure landscape shifted yet again, as the Ninth Circuit Court of Appeals issued an injunction halting SB 261 – California’s new climate-risk reporting law – just weeks before the first filings were due on 1 January 2026.

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