Posted this month: SEC Requests Public Comment on Ways to Improve the Exempt Offering Framework SEC Updates List of Firms Using Inaccurate Information to Solicit Investors Updated Application for First-time EDGAR Filers’ Form ID SEC Enhances Protections and Preserves Choice for Retail Investors Notice Regarding EDGAR Password Expiration Date SEC Releases EDGAR 19.2
News from XBRL International
- Japan looks to Suptech Automation for Financial Monitoring - July 19, 2019
- EBA Amends Technical Standards - July 19, 2019
- ESMA Report Finds Gaps in Crypto-Asset Regulation - July 19, 2019
- Leveraged Loans Vital Financial Information - July 19, 2019
- Solvency II Taxonomy - July 19, 2019
- Proposed Update to 2020 U.S. GAAP Financial Reporting Taxonomy—Codification Improvements to Topic 326, Financial Instruments—Credit Losses - July 10, 2019
- IFRS Taxonomy Preparer's Guide - July 10, 2019
- Trend Analysis on Custom Tag Rates in XBRL Exhibits Submitted from 2016 to 2018 - June 28, 2019
- XBRL Taxonomy Update, June 11, 2019 - June 11, 2019
- Exchange Transaction Fee Summary Schema for NMS Stocks, May 30, 2019 - May 30, 2019
From the Federal Register
- Form CRS Relationship Summary; Amendments to Form ADV - July 12, 2019
- Auditor Independence With Respect to Certain Loans or Debtor-Creditor Relationships - July 5, 2019
- Adoption of Updated EDGAR Filer Manual - July 1, 2019
- Revisions to the Filing Process for Commission Forms - June 27, 2019
- Commission Information Collection Activities (FERC Form No. 60, FERC-61, and FERC-555A); Comment Request - May 30, 2019
The SEC published a concept release on ways to ways to simplify, harmonize, and improve the exempt offering framework to expand investment opportunities while maintaining appropriate investor protections and to promote capital formation. One of the goals of the Commission is to facilitate a company’s ability to transition from one offering to another or to […more]
Responses to these questions were developed through an informal discussion with staff from the U.S. Securities and Exchange Commission. Question: What is the Commission’s position on data points in bar charts? We assume that would require hidden facts such as DEI information. Today the risk/return summary charts must be tagged in table format in the […more]
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). 2019 IFRS Taxonomy resources || Viewer (full […more]
XBRL US submitted a comment letter to the SEC concerning their proposal for Securities Offering Reform for Closed-End Investment Companies. This proposal, if passed as currently written, will require the use of Inline XBRL for financial data submitted to the Commission by Business Development Companies, for prospectus’ and for data on certain forms. The XBRL […more]
On June 10, 2019, the SEC upgraded the EDGAR System to Release 19.2 to support the 2019 Document and Entity Information (DEI) Taxonomy which now contains new elements to facilitate compliance with cover page tagging of Forms 10-K, 10-Q, 8-K, 20-F and 40-F. Read the release.
In this issue:
- Trends in capex spending
- Calcbench insights on charge-offs
- How to find earnings release data
- Speaking Out: Disclosure for ‘BDCs’
- Geeking Out on the Filings – the legal marijuana industry and inventory
The U.S. Government published the Federal Data Strategy Plan along with a request for public comment. The Year 1 plan focuses on four areas including Enterprise Data Governance, Access Use and Augmentation, Decision Making and Accountability, and Commercialization, Innovation and Public Use. The plan covers three types of activities: Shared actions are led by a single […more]
To help US GAAP filers prepare for tagging the cover information, Novaworks Software has drafted a guide sheet with information that illustrates the XBRL elements and their corresponding data points. This guide sheet is applicable to all filers, with information for the cover pages for Form 10-K, Form 10-Q, Form 8-K, Form 20-F, and Form […more]
In this issue:
- Lease Accounting… There’s More
- Capex spending, both up and down.
- Restructuring costs on the rise.
- Restructuring costs up close.
- When Amazon takes over the world.