Latest updates to EDGAR Filer Manual
The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.
Items tagged with "SEC"
News Item
News Item
SEC Pay Versus Performance taxonomy out for review
The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.
News Item
SEC to focus on risk disclosures?
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.
News Item
XBRL US responds on Inline XBRL proposals for investment companies
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.
News Item
Crypto coins are subject to SEC disclosure rules, says chief
“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).
News Item
SEC adopts Inline XBRL for Pay Versus Performance disclosures
The US Securities and Exchange Commission (SEC) has published its final rule on Pay Versus Performance, introducing digital disclosures in Inline XBRL.
News Item
SEC implements supplemental GAAP Taxonomy
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.
News Item
XBRL US suggests Inline XBRL for disclosures on compensation recovery
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.
News Item
SEC rescinds proxy voting advice rules
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.
News Item
XBRL US recommends xBRL-CSV for money market fund reporting
XBRL US has submitted a comment letter on a Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP.
