Items tagged with "US"

XBRL US Data Quality Committee approves new validation rules

The XBRL US Data Quality Committee (DQC) recently approved nine new validation rules, following public review and comment. This latest instalment of the Committee’s valuable ongoing work takes the total number of freely available DQC-approved rules to 83, applying to many hundreds of reporting concepts.

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SEC proposes enhanced, structured disclosures on proxy votes

XBRL looks set to be deployed for reporting on funds stewardship in the US, facilitating access to information on how asset managers are voting at AGMs.

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US budget transparency act requires structured data from federal agencies

Another potential application of XBRL in the US took a step towards reality on 24 September, when President Biden signed the Congressional Budget Justification Transparency Act of 2021 into law.

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EDGAR Next: opportunities to engage on updates to SEC submission system

What’s Next for the practical business of managing filings submissions in the US? Offering a more secure and straightforward process, the US Securities and Exchange Commission (SEC) has published a rule proposal on its ‘EDGAR Next – Improving Filer Access and Account Management’ project.

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SEC publishes sample letter on climate disclosures

The US Securities and Exchange Commission (SEC) has taken the interesting step of publishing a sample letter, illustrating comments that the Division of Corporation Finance might make on a company’s disclosures as they relate to climate change.

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SEC’s Gary Gensler on predictive data analytics

We found food for thought on the subject of predictive data analytics this week in remarks by Gary Gensler, Chair of the US Securities and Exchange Commission (SEC), before the SEC’s Asset Management Advisory Committee.

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FASB proposes amendments to 2022 SEC Reporting Taxonomy

The Financial Accounting Standards Board (FASB) has issued draft technical and other conforming improvements to the 2022 SEC Reporting Taxonomy (SRT), used in the US for reporting to the Securities and Exchange Commission.

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Updates at FERC: XBRL submissions, guidance, and historical data

Recent days have seen a number of important updates from the US Federal Energy Regulatory Commission (FERC), as it implements its switch to XBRL-based reporting for energy utilities.

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SEC committee endorses tighter oversight of SPAC disclosures

In a unanimous recent vote, the Investor Advisory Committee (IAC) of the US Securities and Exchange Commission (SEC) has recommended stricter regulation of special purpose acquisition companies (SPACs).

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How are ESG factors reflected in financial reporting?

While new disclosure standards and requirements appear to be on the horizon, we’ve seen different perspectives this week on how environmental, social, and governance (ESG) factors are reflected in current reporting.

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