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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..." »

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in FASB News, US GAAP Taxonomy at 17:16

Thursday, October 31. 2024

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..." »

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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..." »

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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..." »

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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..." »

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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

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. Continue reading "SEC’s Small Business Capital Formation Advisory..." »

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in Events, SEC at 09:08

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" »

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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. Continue reading "SEC Staff to Host Virtual Compliance Outreach..." »

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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..." »

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in Accounting, FASB News, US GAAP Taxonomy, XBRL at 11:22

Friday, October 11. 2024

SEC and FERC Closed October 14th

The SEC will be closed Monday, October 14th in observance of Columbus/Indigenous Peoples Day. The EDGAR System will not receive, process or accept filings on this day. Filings with a due date of October 14th will be due the following business day. The FERC will also be closed in observation of Columbus Day. eForms will accept filings submitted on October 14th. Continue reading "SEC and FERC Closed October 14th" »

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in EDGAR News, eForms News, FERC, SEC at 16:30

FERC to Hold Open Commission Meeting

The FERC staff will hold its monthly open meeting via webcast on ferc.gov on Thursday, October 17, 2024, at 10:00 a.m. ET. The one-hour meeting is open for the public to attend. Continue reading "FERC to Hold Open Commission Meeting" »

Posted by

in Events, FERC at 13:31

Monday, October 07. 2024

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

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 will take place on Wednesday, November 6, 2024, at 3:00 p.m. EDT. The event is free for the public to attend but registration is required. Continue reading "XBRL US to Host Webinar to Discuss SEC..." »

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in EDGAR News, Events, SEC Filing Help, XBRL at 17:16

FASB Releases Proposed Clarifications to Share-Based Consideration Payable to a Customer

The Financial Accounting Standards Board (FASB) has published a proposed accounting standards update (ASU), Revenue from Contracts with Customers (Topic 606). The ASU would improve the accounting guidance for share-based consideration payable to a customer in conjunction with selling goods or services. The ASU has been published for public review and comment. Continue reading "FASB Releases Proposed Clarifications to..." »

Posted by

at 14:14

Thursday, October 03. 2024

FASB Issues Proposed Improvements to Hedge Accounting for Review and Comment

The Financial Accounting Standards Board (FASB) has released the proposed Accounting Standards Update (ASU), Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, which was initially issued in 2017 in ASU No. 2017-12. Continue reading "FASB Issues Proposed Improvements to Hedge..." »

Posted by

in Accounting, FASB News, Investor Education at 17:50

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