The Securities and Exchange Commission published Compliance and Disclosure Interpretations on Inline XBRL and cover page tagging. Read the Q&A.
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From the Federal Register
- Form CRS Relationship Summary; Amendments to Form ADV - July 12, 2019
- Auditor Independence With Respect to Certain Loans or Debtor-Creditor Relationships - July 5, 2019
- Adoption of Updated EDGAR Filer Manual - July 1, 2019
- Revisions to the Filing Process for Commission Forms - June 27, 2019
- Commission Information Collection Activities (FERC Form No. 60, FERC-61, and FERC-555A); Comment Request - May 30, 2019
The Financial Accounting Standards Board (FASB) has published the following Proposed Accounting Standards Updates for public comment: 1) Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 and the related release notes. The proposed taxonomy improvements include adding an […more]
Attend this one-hour session for an update on the SEC’s FAST Act rule which requires XBRL cover page tagging for Forms 10-Q, 10-K, 8-K, 20-F and 40-F.
On August 8, the Securities and Exchange Commission published a rule proposal, Modernization of Regulation S-K, Items 101, 103 and 105. Item 101 covers general development of business and narrative description of business; Item 103 covers legal proceedings; and Item 105 cover risk factors. The objective of the proposal is to modernize the description of […more]
In this issue:
- Special report: Adopting the new lease accounting standard.
- Using Calcbench to measure China exposure.
- Lease accounting up close: Chipotle Mexican Grill.
- And more lease accounting: the Comcast example.
- Downshifting in the trucking world.