SEC

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EDGARReportingSECUS

Latest updates to EDGAR Filer Manual

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The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.

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Inline XBRLReportingSECTaxonomyUS

SEC Pay Versus Performance taxonomy out for review

By Editor

The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.

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DisclosureReportingRiskSECUS

SEC to focus on risk disclosures?

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It seems increasingly likely that the US Securities and Exchange Commission (SEC) may seek to develop disclosure requirements around economic risks, as recently signposted in remarks by senior associate chief accountant Kevin Vaughn.

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Inline XBRLReportingSECUSXBRL US

XBRL US responds on Inline XBRL proposals for investment companies

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Earlier this year, the US Securities and Exchange Commission published two proposed new digital reporting requirements using Inline XBRL for investment companies. XBRL US has responded in support of both of these.

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CryptocurrenciesRegulationSECUS

Crypto coins are subject to SEC disclosure rules, says chief

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“Of the nearly 10,000 tokens in the crypto market, I believe the vast majority are securities. Offers and sales of these thousands of crypto security tokens are covered under the securities laws,” says Gary Gensler, Chair of the US Securities and Exchange Commission (SEC).

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Inline XBRLReportingSECUS

SEC adopts Inline XBRL for Pay Versus Performance disclosures

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The US Securities and Exchange Commission (SEC) has published its final rule on Pay Versus Performance, introducing digital disclosures in Inline XBRL.

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EDGARGAAP TaxonomySECTaxonomyUS

SEC implements supplemental GAAP Taxonomy

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The US Securities and Exchange Commission (SEC) has accepted the final 2022 Q3 Supplemental GAAP Taxonomy, following its release for public review by the Financial Accounting Standards Board (FASB) earlier in the year.

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Inline XBRLReportingSECUSXBRL US

XBRL US suggests Inline XBRL for disclosures on compensation recovery

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XBRL US has written to the Securities and Exchange Commission (SEC) with comments on its reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation.

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SECstewardshipTransparencyUS

SEC rescinds proxy voting advice rules

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The US Securities and Exchange Commission (SEC) continues in its change of approach on stewardship. It has voted to adopt amendments to its rules governing proxy voting advice, following proposals in November 2021.

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