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The Securities and Exchange Commission (SEC) has published the second FDTA Semi-Annual Report to Congress. The report notes that there are 54 forms, schedules, and statements containing disclosures required under Securities Act Section 7, Exchange Act Section 13, or Exchange Act Section 14. Three-quarter (42) of these forms, schedules, and statements require some machine-readable data. […more]
The Financial Accounting Standards Board (FASB) announced the availability of the 2024 GAAP Financial Reporting Taxonomy (GRT) and the 2024 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”). The FASB also announced the availability of the 2024 DQC Rules Taxonomy (DQCRT), which together with the GAAP Taxonomy are collectively referred to as […more]
The Securities and Exchange Commission (SEC) upgraded the EDGAR System to Release 23.4 which now supports the Fund (FND) Taxonomy to be used for tagging elements related to the final rule on Investment Company Names. The SEC announcement pointed out that “… this version does not include an fnd-entire entry point due to technical issues […more]
XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC) rule proposal for Registration for Index-Linked Annuities; Amendments to Form N-4 for Index-Linked and Variable Annuities. The proposal calls for amendments to align disclosures of registered index-linked annuities (RILA) with those of variable annuities, and to require the reporting of […more]
The XBRL US Regulatory Modernization Working Group submitted a comment letter in response to the Securities and Exchange Commission proposed rule, EDGAR Filer Access and Account Management, also known as “EDGAR Next”. The letter addressed questions posed in the SEC proposal and raised specific concerns about: 1) the need for additional API functionality to keep […more]
The XBRL US Regulatory Modernization Working Group submitted a comment letter in response to the Securities and Exchange Commission proposed rule, EDGAR Filer Access and Account Management, also known as “EDGAR Next”. The letter requests a 60-day extension on the current comment period, set to expire on November 21, 2023, given the technical complexity of […more]
The Federal Energy Regulatory Commission (FERC) published a Notice of Proposed Rulemaking on Revisions to the Filing Process and Data Collection for the Electric Quarterly Report (EQR). The rule proposes changes to current Electric Quarterly Report (EQR) filing requirements including the method of collection and the data being collected with a goal to update the […more]
The Securities and Exchange Commission (SEC) published a new rule proposal, Volume-Based Exchange Transaction Pricing for NMS Stocks, to prohibit national securities exchanges from offering volume-based transaction pricing in connection with the execution of agency-related orders in certain stocks. If exchanges offer such pricing for their members’ proprietary orders, the proposal would require the exchanges […more]
The Financial Accounting Standards Board (FASB) staff issued Proposed Technical and Other Conforming Improvements for the 2024 GAAP Taxonomy File Reference No. 2024-2500. The comment period ends on November 1, 2023. Interested parties may provide comments on the proposed technical and other conforming improvements by sending their comments to xbrled@fasb.org or by sending written comments to […more]
The Securities and Exchange Commission (SEC) announced a rule proposal on Registration for Index-Linked Annuities; Amendments to Form N-4 for Index-Linked and Variable Annuities to provide a tailored form to register offerings of registered index-linked annuities (RILA). The proposal would amend Form N-4 which is currently used by most variable annuity accounts, to require isuers […more]
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