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

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The latest for SEC Filers

Posted Monday, July 1, 2024

SEC Publishes Semi-Annual Report to Congress, June 2024

The Securities and Exchange Commission (SEC) has published its Semi-Annual Report to Congress for June 2024. New information since the last report includes additional Commission rulemaking releases adopting structured data tagging requirements; the setting aside of the SEC Share Repurchase rule that had structured data tagging requirements; and updated statistics in the analysis of the […more]


News

Posted Friday, June 28, 2024

SEC Custom Tag Rate Analysis Shows Decline for All Except Accelerated Filers

The Securities and Exchange Commission (SEC) published an analysis of custom tag rates which found that Forms 10-K and 10-K/A shows a decrease in average custom tag rate for filings in 2023 compared to 2022 across all filer status except the accelerated filer category, for which the rate remains flat. Read the full analysis.


News

Posted Friday, June 28, 2024

SEC EDGAR System Upgraded to Release 24.2

The Securities and Exchange Commission (SEC) upgraded the EDGAR system to Release 24.2 which now supports the IFRS Taxonomy 2024 and the Security-Based Swap (SBS) taxonomy. Please see notes below from the SEC related to this release: The 2024 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made […more]


News

Posted Wednesday, June 26, 2024

SEC Publishes Final Swaps Based Securities (SBS) Taxonomy

The Securities and Exchange Commission (SEC) published the final Swaps Based Securities (SBS) Taxonomy which can be found here. The Commission also published illustrative sample documents in advance of the EDGAR 24.2 release, which will incorporate the final SBS taxonomy into EDGAR.


News

Posted Tuesday, June 25, 2024

SEC Announces Draft Cybersecurity Disclosure Taxonomy Published

The Securities and Exchange Commission (SEC) announced that they had published the draft Cybersecurity Disclosure (CYD) taxonomy to support the final rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. Taxonomy files are included here. Comments on this taxonomy are due by August 23, 2024.


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