One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.
XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.
The Securities and Exchange Commission (SEC) has adopted new rules on electronic filing, including expanded XBRL reporting, in order “to promote efficiency, transparency, and operational resiliency.”
On 24 May 2022, the Financial Data Transparency Act (FDTA) was introduced in the US Senate. It has undergone a slight name change, having been previously known as the Financial Transparency Act, since passing the House of Representatives in November last year.
The US Securities and Exchange Commission (SEC) has announced that on 21 June 2022 it will upgrade its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.
The US Financial Accounting Standards Board (FASB) has published another in its series of Taxonomy Implementation Guides relating to the 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).
The US Securities and Exchange Commission (SEC) has this week published two new rules that include XBRL reporting components, both now open for public comment.
Recent remarks to the International Swaps and Derivatives Association (ISDA) by Gary Gensler, Chair of the US Securities and Exchange Commission (SEC), provide an interesting overview of recent and forthcoming regulation in the securities-based swap market.
Are you planning to respond to the US Securities and Exchange Commission on its proposal to introduce mandatory, digital climate-related disclosures?
XBRL US has written to the Securities and Exchange Commission (SEC) in response to its recent consultation on the extension of its Interactive Data rule.
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