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Items tagged with "US"

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SEC Publishes the Regulatory Flexibility Agenda (RFA)

The Securities and Exchange Commission (SEC) recently published the Regulatory Flexibility Agenda (RFA) in the Federal Register.

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SEC adopts final rule: iXBRL tagging for SPAC disclosures

Aiming to bolster investor protections in Special Purpose Acquisition Companies (SPACs), the Securities and Exchange Commission (SEC) has announced the adoption of the final rule for SPACs, Shell Companies, and Projections. The rule mandates Inline XBRL tagging for information in Subpart 1600 of Regulation S-K.

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FASB proposes taxonomy implementation guides on leases and investment companies

The Financial Accounting Standards Board (FASB) has released two proposed Taxonomy Implementation Guides based on the 2024 GAAP Financial Reporting Taxonomy. Pending Securities and Exchange Commission (SEC) acceptance, the 2024 Taxonomy was made available in December 2023.

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Explore the EDGAR Next Initiative: Navigating SEC Rules and Requirements

 In 2021, the US Securities and Exchange Commission (SEC) proposed one of the most significant changes to the SEC filing process: a series of technical and process enhancements to the EDGAR system, collectively known as EDGAR Next.

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XBRL US offers insights on FERC’s transition to xBRL-CSV

XBRL US has issued a comment response letter in support of the US Federal Energy Regulatory Commission’s (FERC) proposed rule change (Docket No. RM23-9-000) on the transition of Electric Quarterly Report (EQR) data collection to xBRL-CSV.

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FASB seeks input on proposed GAAP taxonomy improvements

The US Financial Accounting Standards Board (FASB) has released proposed GAAP Taxonomy Improvements for public comment.

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FERC enhances XBRL filing with version update

The US Federal Energy Regulatory Commission (FERC) is advancing its XBRL filing process with the release of Version 2024-04-01 for FERC Forms. Effective from the first quarter of 2024, this update encompasses taxonomies, validation rules and rendering files for Forms 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714.

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SEC report sheds more light on benefits of machine-readable disclosures

In compliance with 2022’s Financial Data Transparency Act (FDTA), the US Securities and Exchange Commission (SEC) has released its second semi-annual report providing insights into the use and value of machine-readable data. The report covers a spectrum of benefits, including an updated list of which corporate disclosures are machine-readable.

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SEC’s 2024 SRO Taxonomy introduces XBRL

The US Securities and Exchange Commission (SEC) recently implemented several rule amendments aimed at enhancing the settlement cycle for broker-dealer transactions and related processes. A draft taxonomy – the 2024 Self-Regulatory Organizations (SRO) Taxonomy – has now been published to support the new rules.

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Financial Data Transparency Act: find out about local government finances

Heightened transparency is on the horizon at state and municipal level in the US, with last years Financial Data Transparency Act (FDTA) set to transform the way local governments, including school districts, disclose financial information by introducing a machine-readable format.

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