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

  • No items

From the Federal Register

The latest for SEC Filers

Posted Tuesday, August 20, 2019

SEC Compliance and Disclosure Interpretations on Inline XBRL and Cover Page Tagging

The Securities and Exchange Commission published Compliance and Disclosure Interpretations on Inline XBRL and cover page tagging. Read the Q&A.


News Item

Posted Wednesday, August 14, 2019

Proposed Updates to 2020 US GAAP Financial Reporting Taxonomy

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]


Event date - Thursday, August 29, 2019

SEC FAST Act Cover Page Tagging Update

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.


News Item

Posted Thursday, August 8, 2019

SEC Rule Proposal Modernization of Reg S-K, Items 101, 103 & 105

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]


News Item

Posted Wednesday, August 7, 2019

The Calcbench Insider: August 2019

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.

Comment