Wednesday, January 31. 2024

FASB Releases Proposed Taxonomy Implementation Guides for 2024 US GAAP Financial Reporting Taxonomy

On January 26th, the Financial Accounting Standards Board (FASB) released two proposed Taxonomy Implementation Guides based on the 2024 US GAAP Financial Reporting Taxonomy, which is currently under consideration by the SEC. These guides focus on the XBRL modeling for the reporting of leases and reporting by investment companies. Continue reading "FASB Releases Proposed Taxonomy Implementation..." »
Posted by
LeAnn Dey
in FASB News, SEC Filing Help, US GAAP Taxonomy, XBRL at 10:40

SEC’s Division of Trading and Markets to Hold Open Meeting

The SEC’s Division of Trading and Markets has announced that it has rescheduled its open meeting to Tuesday, February 6, 2024, at 10:00 a.m. The meeting was originally scheduled for Wednesday, January 31, at 9:30 a.m. ET. The meeting is free, open for the public to attend and will be webcast on sec.gov. During the meeting, the Division will explore the definition of certain phrases as they relate to the regulation of liquidity providers. {expires: 2024-02-07} Continue reading "SEC’s Division of Trading and Markets to Hold..." »
Posted by
LeAnn Dey
in Events, SEC at 10:32

SEC Announces 2024 Filing Fee Disclosure (FFD) Taxonomy

On January 29th, the EDGAR system has been updated with interim release 24.0.1 and now supports the Filing Fee Disclosure (FFD) taxonomy. This taxonomy provides the elements for tagging data related to the SEC’s new rule on filing fee disclosures using Inline XBRL. Continue reading "SEC Announces 2024 Filing Fee Disclosure (FFD)..." »
Posted by
LeAnn Dey
in EDGAR News, SEC, SEC Filing Help, XBRL at 10:14

Tuesday, January 30. 2024

SEC Announces EDGAR Release 24.0.1

On January 29th, the SEC released EDGAR Release 24.0.1. This was a minor release that introduced a flag to indicate the inclusion of the new structured filing fee exhibit in applicable filings. Continue reading "SEC Announces EDGAR Release 24.0.1" »
Posted by
LeAnn Dey
in EDGAR News, GoFiler Updates at 11:01

Friday, January 26. 2024

SEC Approves Rules to Improve Investor Protections Regarding SPACs, Shell Companies, and Projections

On January 24th, the SEC adopted rules designed to strengthen investor protections in initial public offerings by special purpose acquisition companies (SPACs) and in subsequent business combination transactions among SPACs and private operating companies (de-SPAC transactions). These new rules include structured data reporting requirements. Continue reading "SEC Approves Rules to Improve Investor..." »
Posted by
LeAnn Dey
in Filing Technology, Investor Education, SEC, SEC Filing Help at 13:03

Monday, January 22. 2024

SEC Staff to Hold Open Meeting Concerning SPACs

The SEC’s Division of Corporation Finance will hold an open meeting via webcast on sec.gov that will take place on Wednesday, January 24, 2024, at 10:00 a.m. ET. The meeting is free and open for the public to attend and will cover matters concerning special purpose acquisition companies (SPACs). {expires: 2024-01-25} Continue reading "SEC Staff to Hold Open Meeting Concerning SPACs" »
Posted by
LeAnn Dey
in Corporation Finance, Events, SEC at 10:39

Tuesday, January 16. 2024

FERC to Hold Its Monthly Open Commission Meeting

The FERC will hold its monthly open meeting via webcast on ferc.gov on Thursday, January 18, 2024 at 10:00 a.m. ET. The one-hour meeting is open for the public to attend. {expires: 2024-01-18} Continue reading "FERC to Hold Its Monthly Open Commission Meeting" »
Posted by
LeAnn Dey
in Events, FERC at 10:34

Friday, January 12. 2024

Birthday of Martin Luther King, Jr.

The SEC will be closed Monday, January 15th in observance of Martin Luther King, Jr.’s birthday. The EDGAR System will not receive, process, or accept filings on this day. Filings with a due date of January 15th will be due the following business day, Tuesday, January 16th. The FERC will also be closed in observance of the federal holiday. eForms will accept filings submitted on January 15th. {expires: 2024-01-16} Continue reading "Birthday of Martin Luther King, Jr." »
Posted by
LeAnn Dey
in EDGAR News, eForms News, FERC, Novaworks News, SEC at 14:15

Wednesday, January 03. 2024

FASB Publishes Proposed Updates for US GAAP Financial Reporting Taxonomy Related to Debt with Conversion and Other Options

Last month the FASB released proposed updates to the US GAAP Financial Reporting Taxonomy (GRT) related to a proposed Accounting Standards Update (ASU) on Debt with Conversion and Other Options. Updates to the proposed taxonomy will include new elements and reference modifications. The proposed updates to the GRT are just some of several updates released throughout the year as proposed ASUs are issued. The GRT, which includes all of these taxonomy updates, is published in the last quarter of each calendar year. Continue reading "FASB Publishes Proposed Updates for US GAAP..." »
Posted by
LeAnn Dey
in EDGAR News, FASB News, SEC, US GAAP Taxonomy, XBRL at 15:39

Tuesday, January 02. 2024

FERC Announces Latest eForms Refresh with 2024 Taxonomies

On December 21st, the FERC updated the eForms system with the draft Version 2024-01-01 of its XBRL taxonomies, validation rules, and rendering files. The Taxonomy Package is now available for download in the eForms portal under Taxonomy History. The system is currently accepting test submissions. Continue reading "FERC Announces Latest eForms Refresh with 2024..." »
Posted by
LeAnn Dey
in eForms News, FERC at 17:54

Friday, December 29. 2023

New Year’s Hours

Both the SEC and the FERC will be closed Monday, January 1, 2024, in observation of the New Year holiday. The EDGAR System will not receive, process or accept filings on that day. Filings with a due date of January 1st will be due the following business day, Tuesday, January 2nd. eForms will accept filings submitted on January 1st. {expires: 2024-01-02} Continue reading "New Year’s Hours" »
Posted by
LeAnn Dey
in EDGAR News, FERC, Novaworks News, SEC at 13:00

SEC Staff Releases Report on Accredited Investor Definition

Staff from the SEC’s Divisions of Corporation Finance and Economic and Risk Analysis has prepared and issued a report in connection with the review of the accredited investor definition. Under the Dodd-Frank Wall Street Reform and Consumer Protection Act, the SEC is directed to review the accredited investor definition as it concerns natural persons every four years to determine whether the definition should be revised. Continue reading "SEC Staff Releases Report on Accredited..." »
Posted by
LeAnn Dey
in Corporation Finance, DERA, SEC at 08:00

Friday, December 22. 2023

Christmas Hours

Both the SEC and the FERC will be closed Monday, December 25th in observance of Christmas. The EDGAR System will not receive, process or accept filings on that day. Filings with a due date of December 25th will be due the following business day, Tuesday, December 26th. eForms will accept filings submitted on December 25th. {expires: 2023-12-26} Continue reading "Christmas Hours" »
Posted by
LeAnn Dey
in EDGAR News, FERC, Novaworks News, SEC at 14:00

SEC’s Small Business Advocacy Office Issues Report to Congress on Capital Raising

The SEC’s Office of the Advocate for Small Business Capital Formation issued to Congress its 2023 Annual Report, which details how entrepreneurs and investors are building companies together, from startups to small public companies. The report includes policy recommendations from the Office, a summary of the Office’s advocacy work and public engagements from fiscal year 2023, and the Small Business Capital Formation Advisory Committee’s fiscal year 2023 overview of activities. Continue reading "SEC’s Small Business Advocacy Office Issues..." »
Posted by
LeAnn Dey
in SEC at 08:00

SEC Approves PCAOB Budget and Accounting Support Fee for 2024

On December 13th, the SEC approved the 2024 budget of the Public Company Accounting Oversight Board (PCAOB) and the related annual accounting support fee. The PCAOB monitors the audits and auditors of the financial statements that are submitted by registered broker-dealers and issuers. Section 109 of the Sarbanes-Oxley Act of 2002 requires the PCAOB to establish, with SEC approval, a reasonable accounting support fee to fund its operations. Continue reading "SEC Approves PCAOB Budget and Accounting..." »
Posted by
LeAnn Dey
in Accounting, SEC at 06:58
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