SEC

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SEC introduces XBRL for private and public securities in modernisation of Share Repurchase Disclosures

Share buybacks are a significant chunk of US market demand for stocks, amounting to more than $1.25 trillion in 2022. Issuers use buybacks to return capital to shareholders, in some ways turning public markets upside down: traditionally companies come to stock exchanges to raise capital, not return it.

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iXBRLOEFSECTaxonomyUS

Draft 2023 Open-End Fund (OEF) taxonomy published

By Editor

Last year the US Securities and Exchange Commission (SEC) adopted welcome amendments that requires open-end funds (OEF) to prepare concise, visually engaging, iXBRL tagged annual and semi-annual reports for investors and shareholders. This week, the SEC took an important step towards the implementation of that rule with the publication of a draft taxonomy.

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EnforcementESGSECUS

SEC cracking down on ESG reporting misconduct with Climate and ESG Task Force

By Editor

The US Securities and Exchange Commission (SEC) has recently pursued several high-profile enforcement actions, accusing companies of fraudulently misleading investors about ESG-related issues.

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SECUSXML

SEC continues to accept comments on proposed modernisations to beneficial ownership reporting

By Editor

The US Securities and Exchange Commission (SEC) has reopened the comment period for its proposed amendments to modernise the rules governing beneficial ownership reporting (Regulation 13 D-G).

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FDTAMunicipalSECStructured DataUS

SEC strategy to balance benefits and risks of FDTA implementation

By Editor

The recently passed Financial Disclosure Transparency Act (FDTA) requires the US Securities and Exchange Commission (SEC) and other regulators to adopt data standards for — inter alia — municipal data collection and reporting. Although the act passed in December 2022, the details of implementation are still a work in progress.

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DigitisationiXBRLSEC

SEC Commissioners Unanimous: More Digital Please

By Editor

This week the Securities and Exchange Commission (SEC) held an open meeting to discuss amendments that introduce electronic filing and structured data for the remaining forms required under the Exchange Act that are still submitted in paper format.

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FASBSECTaxonomyUS

GAAP taxonomies approved by SEC

By Editor

This week the US Securities and Exchange Commission (SEC) has accepted the 2023 GAAP Financial Reporting Taxonomy (GRT) and the 2023 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”).

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EDGARSECTaxonomyUS

EDGAR upgraded for 2023 taxonomies

By Editor

This week the US Securities and Exchange Commission (SEC) upgraded the EDGAR System to Release 23.1, which means that it now supports the various 2023 taxonomies.

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ESGSECUS

Many companies still lack the resources for climate-related reporting

By Editor

A recent survey from Workiva and PwC found that two out of five US business leaders believe their company is not prepared for the climate risk disclosure rule set to be published by the US Securities and Exchange Commission (SEC) in May.

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DigitisationEDGARSECUS

SEC Commissioner encourages EDGAR reform to extend filing timing

By Editor

On the 30th anniversary of EDGAR’s implementation, in a statement on the US Securities and Exchange Commission (SEC) rule to extend the daily filing deadline to 10pm, SEC commissioner Mark T. Uyeda encouraged further EDGAR reform including a wider expansion of filing deadlines.

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