The Securities and Exchange Commission published the rule proposal, Registered Offering Reform, which expands the use of Form S-3 and the ability to conduct shelf offering to more issuers, revises Form S-1, makes changes to registration and communication for securities registered on Form N-2 (BDCs, and registered closed-end investment companies), and preempts State securities law registration and qualification. It is out for a 60-day comment period which closes on July 27, 2026.
Read the fact sheet.
Read the press release.
Upcoming XBRL US Events
Domain Steering Committee Meeting
Structured Data Case Studies: Unlocking the Power of XBRL for Next-Generation Financial Analysis
Public Review for Version 30 of DQC Rules
Standard Government Reporting Work Group Meeting
Center for Data Quality Committee Meeting
Quarterly versus Semiannual – Implications of SEC Rule Amendments
Reporting Modernization Work Group Meeting
