DERA - Entries from July 2023

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Wednesday, July 19. 2023

SEC Issues Draft 2023 Share Repurchase (SHR) Taxonomy

On July 17th, the SEC announced that it has released a draft version of the Shareholder Repurchase (SHR) XBRL Taxonomy and accompanying taxonomy guide. In May 2023, the SEC approved amendments to its rules to update and enhance transparency concerning repurchases of an issuer’s equity securities registered under the Securities Exchange Act of 1934. Continue reading "SEC Issues Draft 2023 Share Repurchase (SHR)..." »

Posted by

LeAnn Dey

in DERA, SEC, SEC Filing Help, XBRL at 15:05

Monday, July 03. 2023

SEC Offers Guidance Regarding Correct Usage of Operating Activities Presentation Child Elements Tags for Investing Activities and Financing Activities as Presentation Parent Elements

The SEC's Division of Economic and Risk Analysis (DERA) has observed that filers are using tags associated with accrual items related to operating activities as presentation child elements on certain Forms 10-K and 10-Q and has offered guidance to more correctly tag these items. Continue reading "SEC Offers Guidance Regarding Correct Usage of..." »

Posted by

LeAnn Dey

in DERA, SEC, SEC Filing Help, US GAAP Taxonomy at 12:41

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