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

From the Federal Register

The latest for SEC Filers


Posted Friday, April 17, 2020

SEC Final Rule on Financial Disclosures about Guarantors & Issuers of Guaranteed Securities

The Securities and Exchange Commission published its final rule Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities. The rule was adopted largely as initially proposed and gives parent companies the flexibility to provide the Revised Alternative Disclosures inside or outside of the consolidated financial statements which […more]

Event date - Monday, June 1, 2020

Public Exposure for Comment – Data Quality Committee Rules

The XBRL US Center for Data Quality kicked off its twelfth public exposure period on April 15 and the comment period closes on June 1, 2020. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on three new automated validation rules. Investors, analysts, public company accountants, data aggregators, tool […more]

Event date - Wednesday, May 13, 2020

Cover Page Tagging for Phase 2 Filers

Accelerated SEC filers should attend this 60-minute session on XBRL cover page tagging. Early adopters and other filers should join for best practice and lessons learned.


Posted Thursday, April 9, 2020

SEC Requires XBRL in Final Rule “Securities Offering Reform for Closed-End Investment Companies”

The Securities and Exchange Commission published the final rule for Securities Offering Reform for Closed-End Investment Companies, which modifies the registration, communications and offering process for business development companies (BDC) and other closed-end investment companies. In addition, the final rule adopts structured data reporting requirements: BDCs will be required to submit financial statements in Inline […more]

Posted Tuesday, March 31, 2020

March 2020 Newsletter

March, 2020 March has been a difficult month, as we all adapt to a new environment, way of living and doing business. Filers and XBRL providers may face challenges and the SEC has instituted several temporary relief measures to help filers during the COVID-19 crisis. Many of our members are small businesses which face unique […more]