The Securities and Exchange Commission (SEC) has published its Semi-Annual Report to Congress for June 2024. New information since the last report includes additional Commission rulemaking releases adopting structured data tagging requirements; the setting aside of the SEC Share Repurchase rule that had structured data tagging requirements; and updated statistics in the analysis of the […more]
The Securities and Exchange Commission (SEC) published an analysis of custom tag rates which found that Forms 10-K and 10-K/A shows a decrease in average custom tag rate for filings in 2023 compared to 2022 across all filer status except the accelerated filer category, for which the rate remains flat. Read the full analysis.
The Securities and Exchange Commission (SEC) upgraded the EDGAR system to Release 24.2 which now supports the IFRS Taxonomy 2024 and the Security-Based Swap (SBS) taxonomy. Please see notes below from the SEC related to this release: The 2024 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made […more]
The Securities and Exchange Commission (SEC) published the final Swaps Based Securities (SBS) Taxonomy which can be found here. The Commission also published illustrative sample documents in advance of the EDGAR 24.2 release, which will incorporate the final SBS taxonomy into EDGAR.
The Securities and Exchange Commission (SEC) announced that they had published the draft Cybersecurity Disclosure (CYD) taxonomy to support the final rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. Taxonomy files are included here. Comments on this taxonomy are due by August 23, 2024.
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) to provide input to the Draft 2024 SBS Taxonomy which was developed to support the final rule for Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities. The letter described technical issues with the taxonomy such as inconsistencies in […more]
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) to provide input to the Submission for OMB Review: Comment Request Extension: Rule 17g-3 Annual financial and other reports to be filed or furnished by nationally recognized statistical rating organizations. The XBRL US encouraged the SEC to require that these documents be […more]
XBRL US submitted a comment letter to the Securities and Exchange Commission (SEC) to provide input to the Draft 2024 Daily Market Data Report (DMDR) Schema and Report Renderer. This taxonomy will be used in support of the SEC’s new Regulation SE under the Securities Exchange Act of 1934 that creates a regime for the registration […more]
The Securities and Exchange Commission (SEC) announcement of the adoption of the updated EDGAR Filer Manual was published in the Federal Register. The effective date for the new EFM is today, April 19, 2024. XBRL-related items referenced in changes in the new EFM include Inline XBRL mandate for financial statements and schedules required by Form […more]
This 1½ day workshop on July 29 and 30 in New York City will address the implications of the Financial Data Transparency Act (FDTA) for stakeholders: governments, municipal analysts and portfolio managers, data and analytics tool providers, and regulators.
The national consortium for
the business reporting standard
