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Wednesday, July 15, 2026

SEC Final Rule Modernization of Delegations of Authority to Commission Staff

The Securities and Exchange Commission (SEC) published the final rule, Modernization of Delegations of Authority to Commission Staff. This rule removes certain functions that currently reside with the Director of Division of Examinations and moves them to Commission staff in the EDGAR Business Office with a stated aim to “promote more efficient and streamlined operations, […more]

Friday, July 10, 2026

FASB GAAP Taxonomy Improvements for Financial Services – Investment Companies

The Financial Accounting Standards Board (FASB) has issued a proposed Taxonomy Implementation Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies) .The proposed Guide covers, among other topics, the modeling for the Schedule of Investments. Examples have been added to illustrate the option to use key-value pairs for non-numeric, investment-specific information in […more]

Thursday, July 9, 2026

Bank Loan Loss Provisions and How to Get Them

This post addresses how to find evidence that bank customers — consumer and commercial borrowers alike — are under rising credit stress systematically, across the sector. Read more.

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Wednesday, July 8, 2026

SEC 2026 Regulatory Agenda Published

The Securities and Exchange Commission (SEC) published the 2026 Regulatory Agenda along with a statement from SEC Chair Atkins. Read the Statement. Review the Agenda.  

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CARB Virtual Public Workshop Announced on SB 253

The California Air Resources Board (CARB) announced plans to hold a virtual public workshop to support the development of the California Corporate Greenhouse Gas Reporting Program authorized by Senate Bill (SB) 253 (Wiener, Stats. 2023; codified in Health & Safety Code (HSC) § 38532), as amended by SB 219 (Wiener, Stats. 2024, Chapter 766; codified […more]

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SEC to Host Virtual Roundtable on Modernizing IPOs and Expanding Capital Market Access

The Securities and Exchange Commission (SEC) announced a plan to host a livestreamed discussion on Monday, July 13, 2026, at 2 p.m. ET to re-examine the IPO process and reassess the framework for how companies of all sizes access public capital. The event will be webcast on the SEC website. Details on the topic and panelists can be found […more]

Tuesday, July 7, 2026

Ez-XBRL Solutions Named a 2026 Gartner® Coolest Vendor Innovations in AI-Driven Disclosure and Regulatory Reporting

Gartner, Inc. – an American research and advisory firm – has recognized Ez-XBRL Solutions with its 2026 Coolest Vendor Innovations in AI-Driven Disclosure and Regulatory Reporting for its integrated EcoActive and Integix solution. Read the Ez-XBRL press release and Gartner announcement.

Thursday, July 2, 2026

FASB GAAP Taxonomy Improvements for Equity Securities Subject to Contractual Sale Restrictions

XBRL staff at the Financial Accounting Standards Board (FASB) has published for comment Proposed GAAP Taxonomy Improvements for a Proposed Update on Equity Securities Subject to Contractual Sale Restrictions. FASB staff are accepting comments until July 17, 2026, on the proposed update that would require that investment companies consider contractual sale restrictions in measuring the […more]

Wednesday, July 1, 2026

Nike’s Fancy Footwork With Tariffs

Find out how tariff refunds led to sharp jumps in gross profit, pretax income, and net income. Read more.

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SEC Publishes June 2026 Semi-Annual Report to Congress

The Securities and Exchange Commission (SEC) published the June 2026 Semi-Annual Report to Congress on July 1, 2026. The report notes that benefits of XBRL tagging accrue to data consumers (investors and other public users such as academics, the FASB, and others), while the costs fall largely on issuers and the Commission. Benefits to data […more]


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