Monday, December 05. 2022

XBRL US Announces Webinar: DQC Rules for BDCs and Public Companies – Rule Set 20

The XBRL US Data Quality Committee (DQC) has announced that it published its 20th Rule Set, which is comprised of five proposed rules for corporate issuers and two proposed rules specific to business development companies (BDCs). DQC rules are freely accessible by US GAAP and IFRS issuers so they may better validate their filings and recognize potential errors. Referring to the DQC rules helps issuers prepare financial statements that are consistent and submitted to the SEC in high quality, Inline XBRL format. Continue reading "XBRL US Announces Webinar: DQC Rules for BDCs..." »
Posted by
LeAnn Dey
in Data Quality Committee, Events, IFRS Taxonomy, US GAAP Taxonomy, XBRL at 09:46

Thursday, December 01. 2022

SEC Finalizes Strategic Plan for Fiscal Years 2022-2026

On November 23rd, the SEC published its Strategic Plan for fiscal years 2022 to 2026 in accordance with the Government Performance and Results Modernization Act of 2010 (Act). Under the Act federal agencies are required to outline their missions, planned initiatives, and strategic goals for a period of four years. Continue reading "SEC Finalizes Strategic Plan for Fiscal Years..." »
Posted by
LeAnn Dey
in Investor Education, SEC at 09:40

Tuesday, November 29. 2022

SEC Announces Upcoming Investor Advisory Committee Meeting

The SEC has announced a virtual Investor Advisory Committee meeting that will take place on Thursday, December 8, 2022, beginning at 10:00 a.m. ET. The public may attend this free event, which will be presented live via webcast at sec.gov. {expires: 2021-12-10} Continue reading "SEC Announces Upcoming Investor Advisory..." »
Posted by
LeAnn Dey
in Investor Education, SEC at 11:36

Tuesday, November 22. 2022

FERC Publishes Updates to eForms Refresh

On November 21, 2022, the eForms system was revised to include the draft FERC Version 2023 taxonomies, validation rules, and rendering files effective for the filing of first quarter 2023 forms and all future filings. The Taxonomy Package is now available for download from the eForms portal under Taxonomy History. Additionally, the eForms system is currently accepting test submissions. Continue reading "FERC Publishes Updates to eForms Refresh" »
Posted by
LeAnn Dey
in eForms News, FERC, FERC Filing Help at 15:54

SEC Releases Enforcement Results for Fiscal Year 2022

On November 15th, the SEC’s Division of Enforcement announced that in fiscal year 2022, it saw a great deal of critical, first-of-their-kind enforcement actions to further attempt to protect investors and promote market integrity. Continue reading "SEC Releases Enforcement Results for Fiscal..." »
Posted by
LeAnn Dey
in Investor Education, SEC at 11:19

Friday, November 18. 2022

GASB Proposes Guidance to Help Stakeholders Apply its Pronouncements

On November 15th, the Governmental Accounting Standards Board (GASB) released proposed implementation guidance that uses a questions and answers format to clarify and expound on certain GASB pronouncements. Continue reading "GASB Proposes Guidance to Help Stakeholders..." »
Posted by
LeAnn Dey
in GASB News, US GAAP Taxonomy at 08:25

Wednesday, November 16. 2022

FASB Issues Proposed Investment Companies Taxonomy Implementation Guide

On November 15th, the Financial Accounting Standards Board (FASB) released a proposed Taxonomy Implementation Guide. The Guide is premised on the proposed 2023 GAAP Financial Reporting Taxonomy, which is currently awaiting SEC acceptance and subject to change until the finalized version is published. The newly proposed Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies), is comprised of examples intended to help users of the taxonomy understand how the reporting framework for investment companies is structured within the taxonomy. Continue reading "FASB Issues Proposed Investment Companies..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy at 15:21

Wednesday, September 28. 2022

SEC Adopts Pay Versus Performance Rules, Releases Draft Executive Compensation Disclosure (ECD) Taxonomy and Guide

On September 26th, the SEC approved amendments to current rulemaking that would require registrants to disclose information concerning the connection between executive compensation and company performance. Detailed information on the Pay Versus Performance final rule is available on sec.gov. Under the adopted amendments, registrants will be required to use Inline XBRL to tag their pay versus performance disclosure. Continue reading "SEC Adopts Pay Versus Performance Rules,..." »
Posted by
LeAnn Dey
in SEC, XBRL at 11:35

Friday, September 23. 2022

SEC Staff Releases Research Study on Fund Performance Benchmarks

On September 19th, the SEC announced that researchers from its Office of the Investor Advocate (OIAD) published an independent research study that explores the effects of mutual fund performance benchmarks. This OIAD study analyzed market data and the findings of a large behavioral experiment to better understand how investors respond to benchmark presentation during the decision-making process and how funds use and display benchmark information. Continue reading "SEC Staff Releases Research Study on Fund..." »
Posted by
LeAnn Dey
in SEC at 16:13

SEC Division of Corporation Finance Announces New Offices Dedicated to Crypto Assets and Industrial Applications and Services

The SEC has announced that the Division of Corporation Finance’s Disclosure Review Program (DRP) will be supplemented with an Office of Crypto Assets and an Office of Industrial Applications and Services later this fall. The new offices will connect with the seven existing offices that provide focused review of issuer filings. Continue reading "SEC Division of Corporation Finance Announces..." »
Posted by
LeAnn Dey
in SEC at 15:41

Monday, September 19. 2022

SEC Adopts Inflation Adjustments Under JOBS Act

On September 9th, the SEC announced that it has approved rules to adjust the annual gross revenue thresholds in the definition of “emerging growth company” (EGC). The SEC also adopted rules to increase certain dollar amounts in Regulation Crowdfunding to make effective inflation adjustments required under Titles I and III of the Jumpstart Our Business Startups (JOBS) Act. Continue reading "SEC Adopts Inflation Adjustments Under JOBS Act" »
Posted by
LeAnn Dey
in SEC at 13:20

SEC Announces Next Investor Advisory Committee Meeting

The SEC has announced a virtual Investor Advisory Committee meeting that will take place on Wednesday, September 21, 2022, at 10:00 a.m. ET. The public may attend this free event, which will be presented live via webcast at sec.gov. {expires: 2022-06-22} Continue reading "SEC Announces Next Investor Advisory Committee..." »
Posted by
LeAnn Dey
in Events, SEC at 13:03

XBRL US Announces Upcoming Data Quality Committee Web Conference

XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to further engage in discussions and plans to establish rules and guidance for public corporations complying with the SEC’s XBRL requirements. The three-hour meeting takes place on Wednesday, September 21, 2022 and will begin at 9:00 a.m. ET. {expires: 2022-09-22} Continue reading "XBRL US Announces Upcoming Data Quality..." »
Posted by
LeAnn Dey
in Data Quality Committee, Events at 10:23

Thursday, September 15. 2022

FASB Releases Proposed Changes and Technical Guide for 2023 SEC Reporting Taxonomy, Solicits Comment

On September 8th, the FASB announced that it has released for public review and comment proposed technical and other conforming improvements for the 2023 SEC Reporting Taxonomy (SRT) along with the related release notes. The technical and conforming modifications made to the SRT are designed to improve its overall utility. Continue reading "FASB Releases Proposed Changes and Technical..." »
Posted by
LeAnn Dey
in FASB News, SEC, XBRL at 09:48

Monday, September 12. 2022

SEC Staff to Discuss Treasury Clearing Standards for Membership Requirements and Risk Management

The SEC’s Division of Trading and Markets will convene a meeting via webcast on sec.gov on Wednesday, September 14, 2022 at 10:00 a.m. ET. The meeting is free and open for the public to attend. The meeting will focus on treasury clearing standards and risk management. {expires: 2022-09-15} Continue reading "SEC Staff to Discuss Treasury Clearing..." »
Posted by
LeAnn Dey
in Events, SEC at 16:05
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