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

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Posted Wednesday, July 12, 2023

SEC Final Rule: Money Market Fund Reforms

The Securities and Exchange Commission (SEC) announced the adoption of amendments to rules related to money market funds. The rule requires funds to prepare Form N-CR in custom XML format. Read the announcement. Read the rule. Read the fact sheet.  

Posted Tuesday, July 11, 2023

SEC Requests Comment on Rule 17g-1 and Form NRSRO

The Securities and Exchange Commission (SEC) today published a Proposed Collection; Comment Request for Rule 17g-1 and Form NRSRO. Form NRSRO is required to be reported in XBRL format. Comments are due on August 6, 2023. Read the request.

Posted Monday, July 3, 2023

June 2023 Newsletter

June 2023 SEC report on public and internal use of machine-readable data published to support FDTA implementation. The Securities and Exchange Commission (SEC) published their first Semi-Annual Report to Congress: Regarding Public and Internal Use of Machine-Readable Data for Corporate Disclosures, June 2023. This report is required under the Financial Data Transparency Act (FDTA), Section […more]


Posted Wednesday, June 28, 2023

FASB Request for Comment: Proposed ASU – Financial Instruments-Credit Losses

The Financial Accounting Standards Board (FASB) published a request for comment on proposed GAAP Taxonomy Improvements for the Proposed ASU—Financial Instruments-Credit Losses (Topic 326): Purchased Financial Assets.  The proposed Update would require the application of that single accounting approach to all acquired financial assets (with exceptions) based on seasoning criteria. Comments are due by August […more]


Posted Tuesday, June 13, 2023

XBRL US Comments on FHFA Regulatory Review

XBRL US submitted a comment letter to the Federal Housing Finance Agency (FHFA) in response to their Regulatory Review; Request for Comment. Among other areas, the FHFA RFC sought input on legal and marketplace developments that may have rendered current regulations outmoded or inefficient. They also sought feedback on alternative methods to meet various regulatory […more]