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XBRL Staff at the Financial Accounting Standards Board (FASB) published for comment proposed GAAP Taxonomy Improvements related to the accounting for interest rate risk hedging and net investment hedging: Derivatives and Hedging (Topic 815):...
The Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) today published a Joint Request for Comment on Swap and Security-Based Swap Data Reporting. The joint request seeks input on:...
FDTA agencies have published the final rule for Financial Data Transparency Act Joint Data Standards. The final rule summarizes the joint standards in Table 1 on page 7. Legal entity is defined as...
Multiple agencies have published the final rule, Financial Data Transparency Act Joint Data Standards. The final rule summarizes the joint standards in Table 1 on page 7. Legal entity is defined as the...
The Securities and Exchange Commission (SEC) proposed to rescind amendments to its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") that require registrants to...
The Securities and Exchange Commission’s Office of Inspector General (OIG) published its Semiannual Report to Congress covering October 1, 2025, through March 31, 2026. The report highlights the accomplishments of the OIG during...
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