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

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News

Posted Wednesday, November 23, 2022

SEC Publishes FY 22-26 Strategic Plan

The Securities and Exchange Commission (SEC) published their FY22-26 Strategic Plan which establishes three primary goals: Protect the investing public against fraud, manipulation, and misconduct Develop and implement a robust regulatory framework that keeps pace with evolving markets, business models, and technologies Support a skilled workforce that is diverse, equitable, and inclusive and is fully […more]


News

Posted Monday, November 21, 2022

XBRL US Data Quality Committee Publishes 20th Rule Set for Public Companies and BDCs

Invites public companies and BDCs to a December 14 webinar to learn more The XBRL US Data Quality Committee (DQC) has published its 20th Rule Set with five proposed rules for corporate issuers, and two proposed rules that are specific to business development companies (BDC). Issuers, accountants, filing agents and tool providers are invited to […more]


Event

Event date - Wednesday, December 14, 2022

Webinar: DQC Rules for BDCs and Public Companies – Rule Set 20

The XBRL US Data Quality Committee (DQC) has published it’s 20th Rule Set with five proposed rules for corporate issuers, and two rules that are specific to business development companies (BDC). This year, BDCs began preparing their financials in XBRL format, to comply with new rules established by the Securities and Exchange Commission (SEC). BDCs […more]


News

Posted Tuesday, November 15, 2022

FASB Proposes Financial Services – Investment Companies Taxonomy Implementation Guide

The Financial Accounting Standards Board (FASB) staff recently issued a proposed Taxonomy Implementation Guide (Guide) based on the proposed 2023 GAAP Financial Reporting Taxonomy (Taxonomy) that is pending SEC acceptance and is subject to change until published as final. The proposed Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies, includes examples […more]


Event

Event date - Saturday, December 31, 2022

Public Exposure for Comment – Data Quality Committee Rules and Guidance

The XBRL US Center for Data Quality kicked off its 20th public exposure period on November 15 and the comment period closes on December 31, 2022. The 45-day review period includes freely available, proposed rules. The Data Quality Committee seeks comment on seven new rules – including two rules designed specifically for the SEC’s new […more]



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