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Items tagged with "US"

SEC announces this year’s regulatory plans

Those with an interest in reporting in the US may like to note that the Securities and Exchange Commission (SEC) has released its annual regulatory agenda, covering rules in both proposed and final stage and including a number of items with digital reporting elements.

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Latest EDGAR update in effect

As of 21 June 2022, the US Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.

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Now launched for public review: XBRL taxonomy for US local-government reporting

Routine digital reporting by local governments in the US just got a huge step closer. XBRL US and the University of Michigan’s Center for Local, State and Urban Policy (CLOSUP) have issued a ‘commercial-grade’ XBRL taxonomy for local-government reporting.

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FASB changes direction on goodwill

The US Financial Accounting Standards Board (FASB) has unanimously agreed to scrap a four-year project revising how companies account for goodwill, dropping it from FASB’s technical agenda.

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SEC Chair confirms limits to proposed emissions reporting requirements

One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.

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XBRL US responds to SEC on SPACs and security-based swaps

XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.

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SEC expands digital filing rules, bringing XBRL to employee stock trades

The Securities and Exchange Commission (SEC) has adopted new rules on electronic filing, including expanded XBRL reporting, in order “to promote efficiency, transparency, and operational resiliency.”

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Progress of US Financial Data Transparency Act continues

On 24 May 2022, the Financial Data Transparency Act (FDTA) was introduced in the US Senate. It has undergone a slight name change, having been previously known as the Financial Transparency Act, since passing the House of Representatives in November last year.

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SEC says goodbye to 2020 taxonomies with EDGAR update

The US Securities and Exchange Commission (SEC) has announced that on 21 June 2022 it will upgrade its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.

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FASB issues further draft taxonomy implementation guidance

The US Financial Accounting Standards Board (FASB) has published another in its series of Taxonomy Implementation Guides relating to the 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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