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.
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.
US President Biden has this week issued an Executive Order on Ensuring Responsible Development of Digital Assets.
It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.
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.
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.
Following its successful implementation of XBRL last year, the US Federal Energy Regulatory Commission (FERC) has published an updated set of taxonomies for 2022.
“The public now has access to critical information about security-based swap transactions, including the key economic terms, price, and notional value,” said Gary Gensler, Chair of the US Securities and Exchange Commission (SEC) in a recent statement.
Did you know that the US Securities and Exchange Commission (SEC) has a set of detailed FAQs dealing with XBRL filings, which has recently been updated?
Two recent proposals from the Securities and Exchange Commission (SEC) include structured reporting elements, as the regulator continues to expand its implementation of Inline XBRL and makes it increasingly de rigueur for new disclosure rules.
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