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Items tagged with "US"

SEC and CFTC ask: too much swap data, or just the wrong kind?

The US Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC) have opened a request for comment on harmonising and slimming down data reporting across swap and security-based swap markets.

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IASB proposes narrow amendment to IFRS for SMEs standard.

FASB consults on taxonomy changes for new hedge accounting proposals

The US Financial Accounting Standards Board (FASB) has issued proposed GAAP Taxonomy Improvements for comment, accompanying a proposed Accounting Standards Update on hedge accounting. Comments are open until 17 August.

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The SEC’s reform drive: simpler markets?

In a 10 June 2026 statement based on remarks at the US Chamber Capital Markets Summit, SEC Division of Corporation Finance Director Jim Moloney set out the thinking behind two current proposals: Registered Offering Reform and Filer Status Reform. The SEC’s seeks to strip away years of “layered on” disclosure rules, resulting in a leaner […]

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SEC moves to rescind core Regulation NMS rules

The US Securities and Exchange Commission (SEC) on 11 June 2026 proposed rescinding two pillars of its equity market structure framework: Rule 611, the “order protection” or trade-through rule, and Rule 610(e), which restricts locked and crossed markets.

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US regulators establish joint data standards under the FDTA

A landmark moment for digital reporting in the US: on 8 June the Securities and Exchange Commission (SEC) adopted a final rule establishing joint data standards under the Financial Data Transparency Act of 2022 (FDTA), the legislation requiring nine federal financial regulators to make their regulatory data interoperable.

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SEC proposes overhaul of public company reporting

Earlier this month the US Securities and Exchange Commission (SEC) put forward proposals to consolidate the current multi-tiered filer status system into two categories: large accelerated filers (LAFs) and non-accelerated filers (NAFs).

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Report sets out path for US financial data standardisation

The US Government Accountability Office (GAO) has published a new report evaluating the implementation of data standards under the Financial Data Transparency Act (FDTA), offering a detailed look at both the promise and the practicalities of standardised regulatory reporting across the federal government.

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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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