Items tagged with "investment management"

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

3:00 PM ET Wednesday, December 14, 2022
XBRL US Webinar
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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]


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]


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]


Variable Annuity & Life Insurance Cos – Get the Skill Set for XBRL

3:00 PM ET Tuesday, November 15, 2022
XBRL US Webinar
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Compliance requirements for investment management companies related to the new Securities and Exchange Commission’s (SEC) final rule will start early next year. Variable annuities and life insurance companies will be preparing their disclosures in XBRL format for the very first time. Don’t miss the opportunity to learn from XBRL experts with years of experience working with investment management companies.


XBRL US Comments on SEC Proposal on Investment Company Names

XBRL US submitted a comment letter responding to the Securities and Exchange Commission (SEC) proposal on Investment Company Names. This proposal would require funds to to enhance investor protection through greater clarity and transparency in fund names; and by improving the disclosure requirements for fund terminology by requiring narrative disclosures about a fund’s 80% investment […more]


XBRL US Comments on FASB Q3 Supplemental GAAP Taxonomy

XBRL US commented on the Financial Accounting Standards Board (FASB) Q3 Supplemental GAAP Taxonomy which contains concepts to help Business Development Companies (BDC) meet their new tagging requirements in addition to other improvements. Review the FASB Announcement about the public comment  period. Read the XBRL US letter:XBRL US Comment on FASB Q3 Supplemental GAAP Taxonomy, […more]


XBRL US Comments on SEC Proposal on Recovery of Erroneously Awarded Compensation

XBRL US submitted a comment letter responding to the SEC reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation. This proposal was originally proposed in 2015. On the SEC Agency Regulatory List, this proposal is expected to be finalized by October of this year. In our letter, we agreed with the SEC proposal […more]


XBRL US Comments on SEC Data Collection of Form N-MFP

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP, the Monthly Report for Money Market Funds. Today this form, which details disclosure items related to portfolio holdings, including daily and weekly facts, is required to be reported in XML format. Our letter […more]


SEC Requests Input on Data Collection of Form N-MFP

The Securities and Exchange Commission (SEC) published to the Federal Register a notice of information collection for the Form N-MFP, the Monthly Report for Money Market Funds. Today this form, which details disclosure items related to portfolio holdings, is required to be reported in XML format. We believe that Form N-MFP which contains weekly facts […more]


SEC Proposes Rule on Investment Company Names

The Securities and Exchange Commission (SEC) published a rule proposal on Investment Company Names, which aims to address investment company names that are likely to mislead investors about an investment company’s investments and risks. The proposed amendments to this rule are designed to increase investor protection by improving and clarifying the requirement for certain funds to […more]