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Items tagged with "US"

XBRL US comments on digital cybersecurity disclosures and promises taxonomy working group

XBRL US has sent a comment letter to the Securities and Exchange Commission (SEC) in response to its proposal on cybersecurity risk management, strategy, governance, and incident disclosure for public companies.

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SEC boosts Crypto Assets and Cyber Unit

We were interested to note that the US Securities and Exchange Commission (SEC) has “nearly doubled” the size of its Crypto Assets and Cyber Unit (formerly simply the Cyber Unit), part of its Division of Enforcement.

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Doing our homework on private-market disclosures

How should the US Securities and Exchange Commission (SEC) strike the right balance in effective regulation of private markets?

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FASB seeks LIBOR relief extension

The US Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update that would extend its reference rate reform relief guidance by a further two years.

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“Making a difference”: More new US data-quality rules now out for review

The XBRL US Data Quality Committee (DQC) has this week published its 18th Ruleset for a 45-day public review and comment period, running until 30 May 2020.

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US insurers to disclose climate risks

The US National Association of Insurance Commissioners (NAIC) has announced a new framework requiring insurance companies to report their climate-related risks, in alignment with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).

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“Building upon a long tradition”: SEC Chair places climate disclosures in past and current context

For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.

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FASB seeks feedback on taxonomy implementation guides

There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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New SEC rules for security-based swap execution facilities

The US Securities and Exchange Commission (SEC) proposes to create a regime for the registration and regulation of security-based swap execution facilities (SBSEFs).

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Urging XBRL across the board in comments to SEC

It has been a busy week in responses to the Securities and Exchange Commission (SEC) for XBRL US.

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