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 for fee calculations on fee-bearing forms, schedules and statements, and
- Listing Standards for Recovery of Erroneously Awarded Compensation, which would require XBRL for block text tagging of issuer’s policy on incentive based compensation.
In addition, the letter urged the Commission to support issuers and vendors by providing test environments prior to enactment of new rules, particularly those with structured data components.
Read the letter: XBRL US Comment - SEC Semiannual Regulatory Agenda - File Number S7-06-21
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