SEC updates interactive data test suite
The US Securities and Exchange Commission (SEC) has rolled out an update to its Interactive Data Test Suite, accessible here.
Items tagged with "SEC"
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XBRL US supports the SEC’s rule proposal on Registered Index-Linked Annuities
XBRL US has submitted a comment on the US Securities and Exchange Commission’s (SEC) proposed rule change for the Registration for Index-Linked Annuities.
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Data-quality corner: spotlighting SEC comment letters
As our regular readers will know, we’ve been exploring some of the filing issues that crop up in comment letters to individual companies from the US Securities and Exchange Commission (SEC).
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SEC publishes security-based swap execution rule requiring iXBRL
Earlier this month the US Securities and Exchange Commission (SEC) published its final rule on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities (SBSEF). This comprehensive rule addresses the registration and regulation of SBSEFs, shedding light on critical issues in the world of security-based swaps.
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Data-quality corner: spotlighting SEC comment letters
We continue to explore the US Securities and Exchange Commission’s (SEC) comment letter archive this week – catch up with parts one and two on our website. These letters, sent to individual companies regarding issues in their financial statements, provide an overview of the kinds of errors cropping up in Inline XBRL filings.
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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.
