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News

Posted Wednesday, October 26, 2022

SEC Adopts Final Rule for Tailored Shareholder Reports for Mutual Funds & Exchange Traded Funds

The Securities and Exchange Commission (SEC) adopted the final rule for Tailored Shareholder Reports for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements.  The new rule adopts amendments for annual and semi-annual shareholder reports provided by mutual funds and exchange-traded funds to highlight key information for shareholders. The new rule becomes effective  […more]


News

Posted Wednesday, October 26, 2022

SEC Adopts Final Rule for Erroneously Awarded Compensation

The Securities and Exchange Commission (SEC) adopted the final rule, Listing Standards for Recovery of Erroneously Awarded Compensation which requires national securities exchanges to establish listing standards that call for listed issuers to adopt and comply with a compensation recovery policy (often known as a clawback policy), and would require issuers to provide disclosures about […more]


Event

Event date - Wednesday, November 2, 2022

FASB Meta Model Invitation to Comment and Proposed Policy Election Element Relationships

Learn about the meta model relationships which would add base level accounting model relationships, as well as the proposed changes to the 2023 US GAAP Financial Reporting Taxonomy (GRT) related to the policy relationships, that will improve the usefulness of the GRT by including explicit relationships between structured policy election elements and their related monetary or numeric elements.


News

Posted Thursday, October 13, 2022

FASB Issues Invitation to Comment on Proposed Meta Model Relationships

The Financial Accounting Standards Board (FASB) issued an Invitation to Comment on Proposed Meta Model Relationships which is out for public review until January 10, 2023. The proposed relationships are intended to communicate accounting model relationships in XBRL that can help preparers identify the right tag, data users in consuming data, and in writing business […more]


News

Posted Thursday, October 6, 2022

FASB Issues Release Notes on Proposed Policy Election Element Relationships

The Financial Accounting Standards Board (FASB) issued release notes describing the proposed policy election element relationships that will be provided in the GAAP Taxonomy. The goal is to provide relationships in the taxonomy to assist preparers to identify policy elements for consumption of the data, and to write business rules that assist with proper element […more]



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Filers