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

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The latest for SEC Filers

News

Posted Wednesday, October 4, 2023

FASB Issues Proposed Technical Improvements for 2024 GAAP Taxonomy

The Financial Accounting Standards Board (FASB) staff issued Proposed Technical and Other Conforming Improvements for the 2024 GAAP Taxonomy File Reference No. 2024-2500. The comment period ends on November 1, 2023. Interested parties may provide comments on the proposed technical and other conforming improvements by sending their comments to xbrled@fasb.org or by sending written comments to […more]


News

Posted Monday, October 2, 2023

SEC, MSRB and FINRA to Host Virtual Compliance Outreach for Municipal Advisors & Dealers

The Securities and Exchange Commission (SEC) announced plans to hold a virtual compliance outreach program which will be hosted by the SEC Office of Municipal Securities, Municipal Securities Rulemaking Board (MSRB) and Financial Industry Regulatory Authority (FINRA). The program aims to give municipal market participants the opportunity to learn about regulatory and compliance matters for […more]


News

Posted Friday, September 22, 2023

SEC Final Rule Investment Company Names Requires XBRL Tagging

The Securities and Exchange Commission (SEC) published its final rule Investment Company Names, which calls for enhanced prospectus disclosure requirements pertaining to the terminology used in fund names as well as additional for reporting on Form N-PORT regarding compliance with the names-related regulatory requirements. This rule requires funds to tag most of the new information […more]


News

Posted Friday, September 22, 2023

SEC Proposes EDGAR Next Rule

The Securities and Exchange Commission (SEC) published the proposed rule EDGAR Filer Access and Account Management in the Federal Register. This rule calls for amendments to access and management of accounts in the EDGAR system, referred to as EDGAR Next. Comments to this proposal are due November 21, 2023. Read the proposed rule and fact […more]


XBRL Taxonomy

Posted Friday, September 15, 2023

2023 Share Repurchase Taxonomy

This taxonomy is used to standardize the reporting and disclosure of information related to share repurchase programs by public companies. Share repurchase programs, also known as stock buybacks, involve a company buying back its own shares from the marketplace, which can affect the company’s share price, earnings per share, and overall capital structure.


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