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

From the Federal Register

The latest for SEC Filers

Posted Thursday, January 7, 2021

Newsletter for the Reporting Standard of Business and Government

December, 2020 XBRL US commented on SEC proposal on tailored shareholder reports. The SEC proposal, Tailored Shareholder Reports, Treatment of Annual Prospectus Updates for Existing Investors, and Improved Fee and Risk Disclosure for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements, recommends changes to modernize the disclosure framework for open-end management investment […more]


Posted Monday, January 4, 2021

XBRL US Comments on SEC Tailored Shareholder Reports Proposal

XBRL US submitted a comment letter in response to the SEC proposal on Tailored Shareholder Reports, Treatment of Annual Prospectus Updates for Existing Investors, and Improved Fee and Risk Disclosure for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements. The XBRL US letter advocated the use of XBRL for tailored shareholder reports […more]


XBRL Taxonomy

Posted Thursday, December 17, 2020

2021 US GAAP Financial and SEC Reporting Taxonomies

The 2020 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other recommended improvements, including an initial set of Data Quality Committee Rules.


News

Posted Wednesday, December 16, 2020

SEC Final Rule Disclosure of Payments by Resource Extraction Issuers

On December 16, 2020, the Securities and Exchange Commission adopted the final rule Disclosure of Payments by Resource Extraction Issuers, regarding rules requiring resource extraction issuers to include in an annual report information relating to payments made to a foreign government or the Federal Government for the purpose of the commercial development of oil, natural […more]


Posted Wednesday, December 2, 2020

November 2020 Newsletter

November, 2020 This year’s XBRL US Investor Forum provided an insightful lens into the future of structured reporting. SEC Commissioner Allison Herren Lee touched on several topics in her keynote address (watch video). The Commissioner noted several areas including proxy, ESG, MD&A and earnings releases as disclosures that could benefit from structured data formatting: “As […more]


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