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Items tagged with "US"

SEC releases final swaps-based securities taxonomy

The US Securities and Exchange Commission (SEC) has published the final Security-Based Swap (SBS) Taxonomy. This taxonomy will be integrated into the EDGAR 24.2 release, facilitating the digital filing of compliance and risk-management information by swap trading entities.

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The state of disclosure review: insights from the SEC

Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), recently shared reflections on the SEC’s Disclosure Review Program.

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SEC clarifies rules on selective disclosure of cybersecurity incidents

On 20 June 2024, Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), issued a statement addressing the selective disclosure of information regarding material cybersecurity incidents.

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Celebrating 90 years of the SEC: The power of mandatory disclosure

On 6 June, the US Securities and Exchange Commission (SEC) celebrated its 90th anniversary, commemorating nine decades of investor protection and market oversight.

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Block Tagging: Your Comments Needed!

The XBRL Standards Board has published a Working Group Note on the topic of “block tagging” in Inline XBRL reports. Block tagging is the practice of tagging text content in a report with Inline XBRL tags.

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SEC and FinCen propose new customer identification rules for investment advisers

Earlier this month the US Securities and Exchange Commission (SEC) and the Treasury’s Financial Crimes Enforcement Network (FinCEN) proposed a new rule requiring SEC-registered investment advisers (RIAs) and exempt reporting advisers (ERAs) to establish comprehensive customer identification programs (CIPs).

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SEC seeks comments on collection of annual financial reports from credit rating agencies

The Securities and Exchange Commission (SEC) has opened a window for public comment on the collection of annual financial reports from Nationally Recognized Statistical Rating Organizations (NRSROs), commonly known as credit rating agencies.

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SEC publishes draft 2024 Security-Based Swap (SBS) taxonomy

Late last year the Securities and Exchange Commission (SEC) adopted its final rule on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities (SBSEF).

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Chair Gary Gensler reflects on the case for mandatory disclosure

In a recent address at Columbia Law School US Securities and Exchange Commission (SEC) Chair Gary Gensler delivered a defense of mandatory disclosure. Gensler’s remarks paid homage to Jack Coffee’s seminal work and underscored the enduring importance of robust disclosure frameworks in modern financial markets.

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SEC releases EDGAR guide: A comprehensive resource for XBRL filers

In line with the recent updates to XBRL taxonomies and the EDGAR system, the Securities and Exchange Commission (SEC) has published the EDGAR XBRL Guide.

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