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Items tagged with "US"

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.

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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.

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XBRL US publishes latest data quality rules for review

The XBRL US Data Quality Committee (DQC) has published its 19th ruleset, containing three proposed new validation rules.

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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.

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Revolutionising data consumption: how XBRL can help energy companies understand rate cases

The transition to XBRL by the US Federal Energy Regulatory Commission (FERC), for regulatory reporting by energy utilities, is one of the many interesting frontiers in digital reporting right now.

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FASB publishes proposed GAAP Taxonomy for review

The Financial Accounting Standards Board (FASB) has announced that its Proposed 2022 Q3 Supplemental GAAP Taxonomy is now available for public review and comment.

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Digital disclosures coming soon for US business development companies

Readers may recall that in 2020 the US Securities and Exchange Commission (SEC) adopted a new rule extending digital reporting to business development companies (BDCs) and other closed-end funds (CEFs).

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Three new projects as FASB announces results of strategy consultation

The US Financial Accounting Standards Board (FASB) has released its 2021 Agenda Consultation Report.

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Support and suggestions for digital climate reporting at the SEC

We welcome the SEC’s proposal on climate-related disclosures, mandating Inline XBRL to create decision-useful data. Comparability with other emerging global standards is essential, to which end we offer a tentative proposal to ensure compatibility at the digital level.

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SEC announces this year’s regulatory plans

Those with an interest in reporting in the US may like to note that the Securities and Exchange Commission (SEC) has released its annual regulatory agenda, covering rules in both proposed and final stage and including a number of items with digital reporting elements.

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