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.
Items tagged with "US"
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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.
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SEC Chair celebrates transparency in security-based swap disclosures
“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.
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SEC updates FAQs on digital reporting process
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?
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SEC proposes further new applications of Inline XBRL
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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More on SEC’s filing fee transformation as new rule takes effect
As our readers may have noted, the US Securities and Exchange Commission (SEC) is modernising its disclosure requirements on information related to filing fees, and will eventually introduce digital tagging of this data using Inline XBRL (or iXBRL).
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More SEC insights on tagging errors
The US Securities and Exchange Commission (SEC) has issued an advisory notice dealing with tagging errors in digital reporting of finance lease liability, undiscounted future lease payments, and imputed interest.
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SEC revisits Pay Versus Performance
The US Securities and Exchange Commission (SEC) recently reopened its public comment period on proposed rules on Pay Versus Performance, which it formulated back in 2015.
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