The US Securities and Exchange Commission (SEC) has unanimously voted to propose updates to its filing rules for funds, investment advisers, issuers, and others. These would mandate electronic submission of a number of forms and amend some to require structured data reporting.
Our many readers with a passion for audit may enjoy a recent statement from Paul Munter, Acting Chief Accountant at the Securities and Exchange Commission (SEC), and the staff of the Office of the Chief Accountant (OCA).
The 2021 SEC Speaks event, held on 12–13 October, generated a wide range of comment from staff of the US Securities and Exchange Commission (SEC), covering subjects such as digital assets, private markets, and proactive enforcement.
Most of our readers will – we hope – agree that XBRL tagging makes reported data more decision-useful, but have you considered that it can also improve the reporting process itself?
A new post from Workiva’s Steve Soter offers his take on forthcoming enhanced climate disclosure rules, expected from the US Securities and Exchange Commission (SEC).
The Financial Accounting Standards Board (FASB) has issued proposed technical and other conforming changes to the US GAAP Financial Reporting Taxonomy, along with accompanying release notes, for public comment.
XBRL looks set to be deployed for reporting on funds stewardship in the US, facilitating access to information on how asset managers are voting at AGMs.
What’s Next for the practical business of managing filings submissions in the US? Offering a more secure and straightforward process, the US Securities and Exchange Commission (SEC) has published a rule proposal on its ‘EDGAR Next – Improving Filer Access and Account Management’ project.
The US Securities and Exchange Commission (SEC) has taken the interesting step of publishing a sample letter, illustrating comments that the Division of Corporation Finance might make on a company’s disclosures as they relate to climate change.
We found food for thought on the subject of predictive data analytics this week in remarks by Gary Gensler, Chair of the US Securities and Exchange Commission (SEC), before the SEC’s Asset Management Advisory Committee.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
