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Items tagged with "SEC"

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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XBRL US supports expanded digital reporting at SEC

XBRL US has submitted a comment letter to the Securities and Exchange Commission (SEC) on changes to its reporting rules, as captured in its proposal on ‘Updated EDGAR Filing Requirements.’

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Disclaimers no substitute for disclosures, says SEC

The SPACs saga continues, reports Bloomberg Tax, with the US Securities and Exchange Commission (SEC) warning that companies are going too far in catch-all warnings to investors.

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SEC staff flag dating woes

The US Securities and Exchange Commission (SEC) recently issued a brief data quality reminder on the prevalence of incorrect dates.

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Will AI be as big as the internet? Chair Gensler on the need for dynamic regulation

There is great food for thought in the title of some recent remarks by US Securities and Exchange Commission (SEC) Chair Gary Gensler on ‘Dynamic Regulation for a Dynamic Society.’

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Exploring new filing fee disclosure rules

A helpful new post from Paul Hastings LLP, shared by Toppan Merrill, explores the new filing fee disclosure requirements introduced by the US Securities and Exchange Commission (SEC) last year.

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