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Items tagged with "SEC"

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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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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News Item

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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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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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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