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Items tagged with "SEC"

SEC takes note of labelling inconsistencies

The US Securities and Exchange’s (SEC) Division of Economic and Risk Analysis recently conducted an analysis into how filers are tagging reported items on the income statement over multiple reporting periods.

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Inline XBRL bolstering SEC investigations

In a recent article for Bloomberg, legal analyst Kate Azevedo provides some keen insights into the US Securities and Exchange’s (SEC) expanded use of XBRL tagging to enhance enforcement.

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Data-Quality Corner: highlights from SEC comment letters

As we discussed last week, comment letters from the US Securities and Exchange Commission (SEC) can be a useful resource – not just for the individual companies they are addressed to, but for many of us using Inline XBRL both stateside and elsewhere.

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SEC’s climate disclosure rule delayed with investor support for scope 3 reporting

In a “fireside chat” last week, the Securities and Exchange Commission (SEC) Chair, Gary Gensler, refrained from confirming the release date of the pending US climate disclosure rule, indicating further delays, possibly into 2024.

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Data-quality corner: highlights from SEC comment letters

Among the range of resources available to filers with the US Securities and Exchange Commission (SEC) EDGAR system, comment letters are sometimes overlooked. These are sent by the Division of Corporate Finance to public companies where it finds room for improvement in their disclosures.

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SEC amends Fund Names Rule, including Inline XBRL tagging

What’s in a name? The US Securities and Exchange Commission (SEC) is adopting amendments, including introducing Inline XBRL tagging, to the Fund Names Rule (rule 35d-1). The aim is to reduce the risk of investment companies misleading investors with misnomers not aligned with the actual investments held.

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SEC proposals to enhance EDGAR access and management

The US Securities and Exchange Commission (SEC) has proposed rule and form amendments aimed at enhancing access to and management of accounts on the SEC’s EDGAR system. These changes are part of the broader initiative known as ‘EDGAR Next,’ which aims to improve filer access and account management.

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FASB proposes 2024 SEC reporting taxonomy enhancements

The US Financial Accounting Standards Board (FASB) staff is seeking public input on proposed improvements to the 2024 SEC Reporting Taxonomy (SRT). These enhancements cover new elements, like disclosures about share repurchase programs and insurance, and updates to references across various topics.

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Modernising investor protection for the AI era

US Securities and Exchange Commission (SEC) Commissioner Mark T. Uyeda recently addressed the 2023 NASAA Fall Annual Meeting, emphasising the role of innovation and technology in modernising investor protection.

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Unlocking clarity: SEC’s sample letter to enhance XBRL disclosures

In an ongoing effort to enhance the quality and utility of corporate financial data filed with the SEC, the Division of Corporation Finance has issued a sample letter addressing companies’ XBRL and Inline XBRL disclosures. This letter aims to provide constructive feedback and guidance to improve the clarity and accuracy of financial reporting.

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