Wednesday, November 13. 2024

FASB Publishes Proposal to Clarify Guidance for Identifying the Accounting Acquirer in a Business Combination

On October 30th, the Financial Accounting Standards Board (FASB) released a proposed Accounting Standards Update (ASU) designed to enhance the requirements for identifying the accounting acquirer in FASB Accounting Standards Codification Topic 805, Business Combinations. The proposed ASU is based on a recommendation of the Emerging Issues Task Force (EITF). Continue reading "FASB Publishes Proposal to Clarify Guidance for..." »
Posted by
LeAnn Dey
at 10:33

Sunday, November 10. 2024

Veterans Day

The SEC will be closed Monday, November 11th, in observance of Veterans Day. The EDGAR System will not receive, process, or accept filings on this day. Filings with a due date of November 11th will be due the following business day. The FERC will also be closed in observation of Veterans Day. eForms will accept filings submitted on November 11th. Continue reading "Veterans Day" »
Posted by
LeAnn Dey
in EDGAR News, eForms News, FERC, FERC Filing Help, Novaworks News, SEC at 10:55

Tuesday, November 05. 2024

XBRL US to Host Webinar November 6th to Discuss SEC Cybersecurity Disclosure Rules for Public Companies

On Wednesday, November 6th, XBRL US will present a webinar to familiarize issuers with the SEC’s rulemaking for public company cybersecurity disclosures, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, which was initially proposed in March 2022. The 60-minute virtual seminar will begin at 3:00 p.m. EDT. The event is free for the public to attend but registration is required. {expires: 2024-11-07} Continue reading "XBRL US to Host Webinar November 6th to Discuss..." »
Posted by
LeAnn Dey
in Events, Novaworks News, SEC, XBRL at 12:38

Sunday, November 03. 2024

FASB Proposes Taxonomy Implementation Guide for Boolean, Fixed List, and Extensible Enumeration Elements, Seeks Comment

On October 28th, The Financial Accounting Standards Board (FASB) released the proposed Taxonomy Implementation Guide, Boolean, Fixed List, and Extensible Enumeration Elements, which is based on the 2024 GAAP Financial Reporting Taxonomy. The proposed guide is intended to help issuers know when and how to use the Boolean, Fixed List, and Extensible Enumerations elements. The publication also gives an overview of appropriate use cases for these element types. Continue reading "FASB Proposes Taxonomy Implementation Guide for..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy at 17:16

Thursday, October 31. 2024

GoFiler Online Updated to Version 2.13a

GoFiler Online has been updated to Version 2.13a. This includes a new GoFiler Client, which corresponds to EDGAR release 24.3.

Continue reading "GoFiler Online Updated to Version 2.13a" »
Posted by
Administrator
in GoFiler Online Updates at 18:08

SEC Releases Updated 2024Q3 Version of the Open-End Fund Taxonomy

On October 30th, the SEC provided guidance related to a technical issue identified in the Open-End Fund (OEF) taxonomy. To address the matter, the SEC has published an updated 2024Q3 version of the OEF taxonomy and the related updated taxonomy guide. Continue reading "SEC Releases Updated 2024Q3 Version of the..." »
Posted by
LeAnn Dey
in SEC, SEC Filing Help at 09:05

Wednesday, October 30. 2024

FASB Proposes Improvements for the 2025 GAAP Employee Benefit Plan Taxonomy Included in the 2025 GAAP Financial Reporting Taxonomy, Solicits Comment

On October 28th, the Financial Accounting Standards Board (FASB) released proposed improvements for the 2025 US Generally Accepted Accounting Principles (GAAP) Employee Benefit Plan (EBP) taxonomy included in the 2025 GAAP Financial Reporting Taxonomy and the related release notes for public review and comment. The accompanying release notes detail the proposed technical and other conforming improvements for the 2025 EBP taxonomy. Continue reading "FASB Proposes Improvements for the 2025 GAAP..." »
Posted by
LeAnn Dey
in FASB News, SEC, US GAAP Taxonomy, XBRL at 11:37

Tuesday, October 29. 2024

SEC Adopts New Rule and Rule Amendments to Enhance Risk Management and Resilience of Covered Clearing Agencies

On October 25th, the SEC adopted rule amendments to strengthen the resilience as well as the recovery and orderly wind-down plans (RWPs) of covered clearing agencies (CCAs). The revisions, originally proposed in May 2023, update the requirements regarding a CCA’s collection of intraday margin and a CCA’s dependence on substantive inputs to its risk-based margin model. Continue reading "SEC Adopts New Rule and Rule Amendments to..." »
Posted by
LeAnn Dey
in SEC at 14:31

Thursday, October 24. 2024

SEC Releases 2025 Peak Filing Volume Dates for EDGAR Filings

The SEC has published the 2025 Peak Filing Volume Dates for EDGAR filings. To help filers avoid missing deadlines and to lessen online traffic around important filing dates, the SEC releases a filing schedule detailing when it expects to receive the highest volume of EDGAR filings. The 2025 Peak Filing schedule is now available on the SEC’s EDGAR Calendar webpage.

Continue reading "SEC Releases 2025 Peak Filing Volume Dates for..." »
Posted by
LeAnn Dey
in EDGAR News, SEC, SEC Filing Help at 12:17

Wednesday, October 23. 2024

SEC’s Division of Examinations Publishes Fiscal Year 2025 Priorities

The SEC’s Division of Examinations has published its 2025 Examination Priorities, the publication that gives an overview of the Division’s risk-based approach and focuses on the areas it believes may present possible risks to the integrity of the US capital markets and investors. When collecting data for examination priorities, the Division is guided by its endeavor to promote and improve compliance, prevent fraud, monitor risks, and inform policy. Continue reading "SEC’s Division of Examinations Publishes Fiscal..." »
Posted by
LeAnn Dey
in SEC at 12:41

SEC’s Small Business Capital Formation Advisory Committee to Hold Open Meeting

The SEC’s Small Business Capital Formation Advisory Committee will hold an open meeting via webcast on sec.gov to discuss matters concerning rules and regulations affecting small and emerging businesses and their investors under the federal securities laws. The meeting will take place on Wednesday, November 13, 2024, at 9:00 a.m. EDT. This meeting is free and open for the public to attend. {expires: 2024-11-14} Continue reading "SEC’s Small Business Capital Formation Advisory..." »
Posted by
LeAnn Dey
in Events, SEC at 09:08

Monday, October 21. 2024

New Release (5.24b) for the GoFiler Family of Products

Version 5.24b of all applications in the GoFiler Suite has been released. This release contains improvements and corrections to XBRL and XDX, including for the FFD taxonomy. Additionally, changes were made to the Fee Exhibit Editor and to update the EDGAR Next capabilities to allow for transitional passwords. Please use the Check for Updates function to update your software to the latest version. Continue reading "New Release (5.24b) for the GoFiler Family of..." »
Posted by
Administrator
in GoFiler Updates, Novaworks News at 17:46

Thursday, October 17. 2024

SEC Releases Draft Taxonomy for Form SHO

On October 16th, the SEC issued a draft EDGAR Form SHO-specific submission taxonomy related to the adoption of new Form SHO. The Form SHO-specific taxonomy is a collection of XML Schema Definition (.xsd) filers that defines the framework of the Form SHO submission. Continue reading "SEC Releases Draft Taxonomy for Form SHO" »
Posted by
LeAnn Dey
in EDGAR News, SEC at 10:40

Wednesday, October 16. 2024

SEC Staff to Host Virtual Compliance Outreach Webinar for Investment Companies and Investment Advisers

The SEC's Divisions of Examinations, Investment Management, and the Asset Management Unit of the Division of Enforcement jointly will sponsor a virtual compliance outreach program that will encourage open communications and coordination among securities regulators and the industry concerning mutual fund, investment adviser, and broker-dealer compliance issues. This online program is free for the public to attend and will take place November 7, 2024 from 8:30 a.m. to 5:30 p.m. ET. {expires: 2024-11-08} Continue reading "SEC Staff to Host Virtual Compliance Outreach..." »
Posted by
LeAnn Dey
in Events, Investment Management, SEC at 16:41

Saturday, October 12. 2024

FASB Publishes Proposed Improvements for 2025 US GAAP Taxonomy

Recently the Financial Accounting Standards Board (FASB) staff has issued proposed technical and other conforming improvements for the 2025 US Generally Accepted Accounting Principles (GAAP) Financial Reporting Taxonomy and the related release notes for public review and comment.

Continue reading "FASB Publishes Proposed Improvements for 2025..." »
Posted by
LeAnn Dey
in Accounting, FASB News, US GAAP Taxonomy, XBRL at 11:22
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