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 starting after publication in the Federal Register.
Read the fact sheet.
Read the press release.
Upcoming XBRL US Events
Standard Government Reporting Work Group Meeting
2026 Data Summit
Reporting Modernization Work Group Meeting
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
Center for Data Quality Committee Meeting
