From the News from the SEC's Office of Structured Disclosure

From the Federal Register

The latest for SEC Filers

Event

Event date - Wednesday, July 20, 2022

Dive into Debt Securities – Illustrations of the FASB Implementation Guide

Attend session 2 to learn how the new requirements will change filers current workflow, and issues to consider during the transition; it will also address SEC staff interpretations and FAQs that can be used as resources.


Posted Friday, June 17, 2022

XBRL US Comments on SEC Proposal RE: Climate-Related Disclosures for Investors

XBRL US submitted a comment letter in response to the SEC proposal on The Enhancement and Standardization of Climate Related Disclosures for Investors. Our comment letter supported the proposal requirements to prepare ESG data in Inline XBRL format to improve the consistency and usability of reported data. Key points raised in the letter include: Academic […more]


Page

Posted Wednesday, June 15, 2022

Point of View

Controversial questions require the right dataset. High quality, timely data makes analysis more relevant to students.


News

Posted Monday, June 13, 2022

XBRL US Comments on SEC Proposal RE: SPACs, Shell Companies and Projections

XBRL US submitted a comment letter in response to the SEC proposal on Special Purpose Acquisition Companies, Shell Companies, and Projections. Our letter supported the Commission’s proposal to require SPACs to tag disclosures as called for in Subpart 1600 of Regulation S-K in Inline XBRL. Disclosures to be required include additional information about the sponsor […more]


News

Posted Friday, June 10, 2022

XBRL US Comments on SEC Proposal RE: Security-Based Swap Execution

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) proposal on Rules Relating to Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities. This proposal calls for new Form SBSEF to be prepared by security-based swap execution facilities (SBSEF) in Inline XBRL format. Form SBSEF includes […more]


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