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

From the Federal Register

The latest for SEC Filers

News

Posted Friday, April 2, 2021

SEC Adopts Interim Final Amendments: Holding Foreign Companies Accountable Act

The Securities and Exchange Commission (SEC) announced the adoption of interim final amendments to Forms 20-F, 40-F, 10-K, and N-CSR to implement disclosure and submission requirements of the Holding Foreign Companies Accountable Act (HCFA) Act. The interim final amendments apply to: “…registrants that the Securities and Exchange Commission identifies as having filed an annual report […more]


Posted Friday, April 2, 2021

March, 2021 Newsletter

March, 2021 Corporate sustainability takes center stage for both industry and regulators. March was a busy month for those interested in climate and other ESG topics. The Sustainability Accounting Standards Board (SASB) published its draft XBRL Taxonomy, which represents ESG metrics for 77 industry groups. XBRL US’ Domain Steering Committee reviewed and provided feedback to […more]


Event date - Tuesday, June 29, 2021

Center for Data Quality Committee Meeting

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.


XBRL Taxonomy

Posted Wednesday, March 24, 2021

2021 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). 2021 IFRS Taxonomy resources – includes .zip, […more]


News

Posted Wednesday, March 24, 2021

SEC Web Page on Climate and ESG Risks and Opportunities

The Securities and Exchange Commission has established a new web page to bring together Commission actions and updates on climate and ESG investing. Link to the SEC Climate and ESG Risks and Opportunities page.


Comment