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

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The latest for SEC Filers

News

Posted Friday, May 12, 2023

FASB Proposed GAAP Taxonomy Improvements: Stock Compensation

The Financial Accounting Standards Board (FASB) staff have issued for comment proposed GAAP Taxonomy Improvements for an Update on Stock Compensation (Topic 718): Scope Application of Profits Interest Awards.  Read the Release Notes. The comment period on the proposed GAAP Taxonomy Improvements for the proposed Update ends on July 10, 2023. Interested parties may provide […more]


Posted Friday, May 5, 2023

April, 2023 Newsletter

April 2023 SEC to host Municipal Securities Disclosure Conference on May 10, 2023. The program agenda will cover the Financial Data Transparency Act (FDTA), voluntary disclosures, risks, and current disclosure topics. Members are encouraged to attend and registration is required (deadline to register May 5, 2023). SEC announced that they had reopened the comment period […more]


News

Posted Wednesday, May 3, 2023

SEC Reopens Comment on Modernization of Beneficial Ownership Reporting

The Securities and Exchange Commission (SEC) reopened the comment period for the rule proposal, Modernization of Beneficial Ownership Reporting. The Commission is reopening the comment period to allow interested persons an opportunity to comment on the additional analysis and data contained in a staff memorandum that was added to the public comment file on April […more]


News

Posted Wednesday, May 3, 2023

SEC Final Rule: Amendments to Modernize Share Repurchase Disclosure

The Securities and Exchange Commission (SEC) published a final rule proposal on Amendments to Modernize Share Repurchase Disclosure. The requirements require tabular disclosure of repurchase activity aggregated on a daily basis, and disclosed either quarterly or semi-annually. Structured data requirements are stated in the rule as follows: We are adopting, as proposed, final amendments to […more]


News

Posted Thursday, April 27, 2023

SEC Open Meeting on Form PF & Disclosures about Repurchases of Equity Securities

The Securities and Exchange Commission announced that they will be holding an open meeting on May 3, 2023, at 10 AM ET to address: Whether to adopt rule amendments that modernize and improve disclosure about repurchases of an issuer’s equity securities that are registered under the Securities Exchange Act of 1934, including requiring issuers to […more]


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