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Items tagged with "US"

“Building upon a long tradition”: SEC Chair places climate disclosures in past and current context

For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.

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FASB seeks feedback on taxonomy implementation guides

There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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New SEC rules for security-based swap execution facilities

The US Securities and Exchange Commission (SEC) proposes to create a regime for the registration and regulation of security-based swap execution facilities (SBSEFs).

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Urging XBRL across the board in comments to SEC

It has been a busy week in responses to the Securities and Exchange Commission (SEC) for XBRL US.

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Assessing the SEC’s climate reporting proposal

We are still seeing lots of discussion and information on the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures.

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XBRL US Comments on modernisation of share repurchase disclosures

XBRL US has submitted a comment letter in response to a proposal by the Securities and Exchange Commission (SEC) on Share Repurchase Disclosure Modernization.

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EDGAR updated as US SEC adopts 2022 taxonomies

Spring in the Northern Hemisphere brings new life – and important annual taxonomy updates!

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SEC proposes Inline XBRL disclosures for SPACs

The wild days seem to be over for special purpose acquisition companies (SPACs), at least in the US.

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SEC proposes digital climate disclosures in Inline XBRL

At an open meeting on Monday, the US SEC put forward landmark new rules on mandatory climate-related disclosures, to be digitally tagged using Inline XBRL, in proposals described by Chair Gary Gensler as “driven by the needs of investors and issuers.”

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SEC to introduce mandatory XBRL cybersecurity reporting for public companies

The US Securities and Exchange Commission (SEC) has proposed significant new rules on cybersecurity risk management, strategy, governance, and incident reporting by public companies.

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