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.
Items tagged with "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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SEC top accountant discusses materiality in reporting errors
Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.
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XBRL US comments on Pay versus Performance
XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.
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White House turns attention to digital currency
US President Biden has this week issued an Executive Order on Ensuring Responsible Development of Digital Assets.
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Areas of focus at the SEC
It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.
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XBRL US DQC approves more new validation rules
The XBRL US Data Quality Committee (DQC) approved version 17 of its freely-available validation rules and guidance in January. This latest update adds eight new rules, taking the total to 91 and coming into effect for filings submitted on or after 1 May 2022.
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An SEC view on FASB agenda consultation
The US Financial Accounting Standards Board (FASB) last year ran a consultation on its future standard-setting agenda, receiving feedback from over 500 stakeholders that it is in the process of considering.
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FERC releases latest taxonomies
Following its successful implementation of XBRL last year, the US Federal Energy Regulatory Commission (FERC) has published an updated set of taxonomies for 2022.
