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).
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.
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.
The US Securities and Exchange Commission (SEC) has green-lit the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT), collectively known as the “GAAP Taxonomy.”
Last week the US Securities and Exchange Commission (SEC) announced findings regarding incorrect elements in certain cash flow statement presentations. Following an evaluation by SEC staff, discrepancies were discovered in three presentation abstracts: Net Cash Provided by or Used in Operating Activities, Financing Activities, and Investing Activities.
The US Securities and Exchange Commission (SEC) is set to unveil its long-awaited new climate-related disclosure rule next Wednesday. The forthcoming rule, which aims to enhance and standardise climate-related disclosures, has generated significant attention and debate, particularly regarding the inclusion of Scope 3 emissions.
Mark Funkhouser, former Mayor of Kansas City, Missouri, and a prominent figure in municipal finance, recently released a white paper titled “FDTA Playbook: Owning your fiscal future.” Sponsored by XBRL US member, DebtBook, this publication comes at an important juncture for government entities grappling with the implications of the Financial Data Transparency Act (FDTA).
The Securities and Exchange Commission (SEC) recently published the Regulatory Flexibility Agenda (RFA) in the Federal Register.
Aiming to bolster investor protections in Special Purpose Acquisition Companies (SPACs), the Securities and Exchange Commission (SEC) has announced the adoption of the final rule for SPACs, Shell Companies, and Projections. The rule mandates Inline XBRL tagging for information in Subpart 1600 of Regulation S-K.
The Financial Accounting Standards Board (FASB) has released two proposed Taxonomy Implementation Guides based on the 2024 GAAP Financial Reporting Taxonomy. Pending Securities and Exchange Commission (SEC) acceptance, the 2024 Taxonomy was made available in December 2023.
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