Thursday, November 03. 2022

SEC Releases New Draft ECD Taxonomy and Guide

The SEC recently adopted amendments that will require an exchange-listed issuer to adopt a compensation recovery policy required by Rule 10D-1 of the Securities Exchange Act. The issuer must also disclose information about the application of its Rule 10D-1 compensation recovery policy and any recovery pursuant to such policy. This disclosure must be submitted in Inline XBRL. Continue reading "SEC Releases New Draft ECD Taxonomy and Guide" »
Posted by
The Novaworks Team
in DERA, XBRL at 10:10

Tuesday, November 01. 2022

SEC Adopts Compensation Recovery Listing Standards and Disclosure Rules

The SEC has adopted rules to require securities exchanges to implement new compensation recovery listing standards. These standards will require issuers who list securities on these exchanges to develop and implement a policy providing for the recovery of erroneously awarded incentive-based compensation received by current or former executive officers. The policy would be filed as an exhibit to the listed issuer’s annual report. In addition. the listed issuer must include disclosures related to its recovery policy and provide recovery analysis when a recovery is triggered. Continue reading "SEC Adopts Compensation Recovery Listing..." »
Posted by
The Novaworks Team
in SEC, XBRL at 18:47

Monday, October 31. 2022

SEC Modernizes Fund Shareholder Reports to Promote Transparent Fee- and Expense-Related Information in Fund Advertisements

On October 26th, the SEC adopted amendments that will require mutual funds and exchange-traded funds registered on Form N-1A to transmit concise and visually engaging shareholder reports in a structured data format. In addition, these changes will promote transparent and balanced information concerning the fees and expenses related to investing in investment company advertisements. Continue reading "SEC Modernizes Fund Shareholder Reports to..." »
Posted by
The Novaworks Team
in EDGAR News, SEC, XBRL at 17:12

Thursday, October 06. 2022

FASB Releases Proposed Technical and Other Improvements for 2023 GAAP Taxonomy

On October 5th, the FASB issued for a request for comment on proposed technical and other conforming improvements for the 2023 GAAP Financial Reporting Taxonomy. The comment period ends on November 3, 2022. Continue reading "FASB Releases Proposed Technical and Other..." »
Posted by
The Novaworks Team
in FASB News, SEC, US GAAP Taxonomy at 10:18

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

Monday, September 19. 2022

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

FASB Releases Proposed 2023 DQCRT for Review and Comment

On September 6th, the Financial Accounting Standards Board (FASB) staff issued the Proposed 2023 DQC Rules Taxonomy (DQCRT) for the US GAAP and SEC reporting taxonomies. Individuals and organizations may review and comment on the modifications made to the proposed DQCRT until October 6, 2022. Continue reading "FASB Releases Proposed 2023 DQCRT for Review..." »
Posted by
LeAnn Dey
in Data Quality Committee, FASB News, SEC, US GAAP Taxonomy at 12:20

XBRL US to Host Webinar: AI, Machine Learning & Structured Data

XBRL US will host a webinar to discuss how businesses and governments benefit from machine learning and artificial intelligence platforms with regards to identifying patterns and anomalies, and how quality structured data improves results in machine learning platforms. The online seminar will take place on Thursday, September 29, 2022, beginning at 3:00 p.m. ET. The one-hour event is open for the public to attend at no cost, but registration is required. {expires: 2022-09-30} Continue reading "XBRL US to Host Webinar: AI, Machine Learning..." »
Posted by
LeAnn Dey
in Events, XBRL at 10:44

Tuesday, August 30. 2022

SEC Approves Pay Versus Performance Disclosure Rules

On August 25th, the SEC announced that it has approved amendments to implement the pay versus performance provision as required by Congress in the Dodd-Frank Act. Under the newly adopted rules, registrants are required to disclose information about the relationship between executive compensation actually paid by a registrant and the registrant’s financial performance.

Continue reading "SEC Approves Pay Versus Performance Disclosure..." »
Posted by
LeAnn Dey
in Corporation Finance, SEC, XBRL at 13:42

Wednesday, August 17. 2022

SEC Announces XBRL Taxonomy Update

On August 15th, the SEC updated the EDGAR system to Release 22.2.2 which will now support the 2022Q3 supplemental US GAAP Financial Reporting Taxonomy and 2022Q3 supplemental SEC Reporting Taxonomy (SRT). The 2022Q3 supplements to the US GAAP Financial Reporting Taxonomy and SRT are comparable to supplements that the Financial Accounting Standards Board published on its website on August 2, 2022. Continue reading "SEC Announces XBRL Taxonomy Update" »
Posted by
LeAnn Dey
in EDGAR News, SEC, US GAAP Taxonomy, XBRL at 11:10

Thursday, July 28. 2022

CEF Tagging Guide Now Available for Download

In April 2020, the SEC adopted rules in its Release 33-10771 that revised the registration, communications, and offering processes for closed-end investment companies (CEFs) and business development companies (BDCs) under the Securities Act of 1933. In addition to introducing new XML-based Form 24F-2, CEF and BDC entities will now be required to tag financial reporting information in a structured data format in their submissions to the EDGAR system. As the deadline for this change approaches, Novaworks has created a free guide to aid companies in creating their first structured data reports. Continue reading "CEF Tagging Guide Now Available for Download" »
Posted by
The Novaworks Team
in Novaworks News, SEC, SEC Filing Help, XBRL at 13:27

Tuesday, July 19. 2022

XBRL US to Host Webinar: Tools and Techniques for the XBRL Data Pipeline

XBRL US will host a webinar to discuss the latest features of the XBRL Filed Data add-in, the XBRL API, and other resources that users may employ to explore the expansion of standardized financial data reported in XBRL structured data language. The online seminar will take place on Wednesday, July 27, 2022, beginning at 3:00 p.m. ET. The one-hour event is open for the public to attend at no cost, but registration is required. {expires: 2022-07-28} Continue reading "XBRL US to Host Webinar: Tools and Techniques..." »
Posted by
LeAnn Dey
in Events, FERC Filing Help, XBRL at 12:35

Monday, July 11. 2022

FASB Announces Release of Proposed 2022 Q3 Supplemental GAAP Taxonomy for Public Review and Comment

The Financial Accounting Standards Board (FASB) has released the Proposed 2022 Q3 Supplemental GAAP Taxonomy for public review and comment. The publication introduces enhancements to the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy, collectively known as the GAAP Taxonomy. Continue reading "FASB Announces Release of Proposed 2022 Q3..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy at 16:13

Thursday, June 30. 2022

XBRL US to Hold Webinar Highlighting DQC Guidance and FASB Implementation Guide

XBRL US’ Data Quality Committee (DQC) will host an online seminar to discuss best practices for preparing reports featuring debt securities. This seminar will include detailed illustrations and examples that may reflect typical financial reporting instances. The one-hour webinar will take place on Wednesday, July 20, 2022 and will begin at 3:00 p.m. ET. Continue reading "XBRL US to Hold Webinar Highlighting DQC..." »
Posted by
LeAnn Dey
in Data Quality Committee, Events, XBRL at 11:36
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