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

From the Federal Register

The latest for SEC Filers

News Item

Posted Wednesday, May 15, 2019

Navigating New Developments in Financial Reporting

The pace of regulatory developments in financial reporting has accelerated significantly. Standard setters and regulators have transformed both accounting standards and the format of financial reporting, resulting in vast changes to not only how accounting is recorded, but also how financial results are reported. Proper handling of these accounting and reporting changes is a key […more]

Event date - Thursday, May 23, 2019

XBRL Data Community Update for Members

Join XBRL US Staff for: a deep-dive into the code we’re using to retrieve and display data from the XBRL US Database of Public Filings on the pages of our site like Data Quality Filing Results; a demonstration of the ‘offset’ parameter, and; an inside look at the XBRL US Database with free pgAdmin software, […more]

News Item

Posted Friday, May 10, 2019

SEC EDGAR Filer Manual (EFM) Draft Release Posted

The SEC published the draft EDGAR Filer Manual which includes the following XBRL-related topics: Filers will be able to include cover tags within any Inline XBRL document set for submission forms that permit Inline XBRL. EDGAR will warn filers if any required cover tags are missing, nil, or empty in 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, […more]

Posted Wednesday, May 8, 2019


Does the rule require companies to tag cover pages for ALL 8-K, 10-K, and 10-Q filings from operating companies? For all 20F and 40F cover pages that are annual reports? Or just those with financials in them? Cover page tagging applies to all Forms 10-K, 8-K, 10-Q, 20-F and 40-F (for the last two forms, […more]

News Item

Posted Thursday, May 2, 2019

The Calcbench Insider: May 2019

In this issue:

  • Lease Accounting… There’s More
  • Capex spending, both up and down.
  • Restructuring costs on the rise.
  • Restructuring costs up close.
  • When Amazon takes over the world.