The Financial Accounting Standards Board (FASB) staff recently issued for comment the following: Proposed technical and other conforming improvements for the 2022 SEC Reporting Taxonomy (SRT)(File Reference No. 2022-1100) Proposed SEC Reporting Taxonomy Technical Guide (Technical Guide) (File Reference No. 2022-1150) The comment period on the proposed DQCRT and the proposed accompanying Technical Guide ends […more]
XBRL US commented on the Securities and Exchange Commission (SEC) Regulatory Flexibility Agenda. The XBRL US letter addressed specific items on the agenda including the Commission’s proposals on: Pay versus Performance, which calls for XBRL text-block and detailed tagging for certain executive compensation-related data, Filing Fee Disclosure and Payment Methods Modernization, which would require XBRL […more]
XBRL US announced today that the annual XBRL US Investor Forum 2021: Data that Delivers, will feature two keynote speakers, Commissioner Caroline A. Crenshaw of the United States Securities and Exchange Commission; and Independent Corporate Director and former FASB Chairperson, Leslie F. Seidman. This year’s virtual forum, which will take place on November 10, 2021, […more]
The Financial Accounting Standards Board (FASB) staff recently issued for comment the following:
The comment period ends on September 23, 2021.
On Friday, August 20, the Securities and Exchange Commission published the draft EDGAR Filer Manual, Volumes I and II, with a deployment date of September 20, 2021. EDGAR Release 21.3 contains a number of changes related to XBRL and XML structured data, including the planned pilot for Form 24F-2. Read the announcement.
On August 9, the Securities and Exchange Commission (SEC) published to the Federal Register, a request to continue the current process for data collection of the Form S-1. Per the original 2009 SEC rule mandating XBRL for public companies: Interactive data will be required as an exhibit to a Securities Act registration statement that contains […more]
July, 2021 The Securities and Exchange Commission (SEC) announced an ambitious schedule in their Spring 2021 UnifiedAgenda of Regulatory and Deregulatory Actions. The announcement outlines both proposed and final rules for thisFall and Spring 2022. Rules coming out in October most likely to impact the XBRL community, as well as issuers,include a final rule for […more]
The Securities and Exchange Commission published their Regulatory Flexibility Agenda to the Federal Register and is accepting comments concerning the agenda for a 30 day public review period set to end on August 30, 2021. The Agenda identifies rules that the agency expects to consider in the next 12 months that are likely to have […more]
The Securities and Exchange Commission (SEC) has adopted the updated EDGAR Filer Manual, with an official publication date of July 28, 2021. Read the Final rule.
Attend this one-hour session to what small fund groups need to do to comply with the SEC’s Inline XBRL requirements. Hear the SEC’s Division of Investment Management’s Branch Chief – Jacob Sandoval – on lessons learned from last year’s roll-out for large funds.
The national consortium for
the business reporting standard
