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

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. {expires: 2024-10-15} Continue reading "SEC and FERC Closed October 14th" »
Posted by
LeAnn Dey
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. {expires: 2024-10-18} Continue reading "FERC to Hold Open Commission Meeting" »
Posted by
LeAnn Dey
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. {expires: 2024-11-07} Continue reading "XBRL US to Host Webinar to Discuss SEC..." »
Posted by
LeAnn Dey
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
LeAnn Dey
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
LeAnn Dey
in Accounting, FASB News, Investor Education at 17:50

Monday, September 30. 2024

SEC Adopts Rules to Improve EDGAR System, Opens EDGAR Next Beta Testing Environment

On September 27th, the SEC adopted rule and form amendments to streamline connections to and enhance the security of the EDGAR system while improving a filer’s access and ability to manage their EDGAR accounts. These revisions are related to certain technical updates to the EDGAR system, which are commonly referred to as EDGAR Next. Continue reading "SEC Adopts Rules to Improve EDGAR System, Opens..." »
Posted by
LeAnn Dey
in EDGAR News, SEC, SEC Filing Help at 14:48

Thursday, September 26. 2024

SEC Provides Guidance for Proper Use of Custom Tags for Provision (Benefit) for Credit Losses on the Income Statement

On September 24th, the SEC’s Division of Economic and Risk Analysis (DERA) announced that it had concluded an assessment of how filers are tagging provision (benefit) for credit losses on income statements. Staff performed the assessment on Forms 10-K and 10-Q that have one or more custom tags for tagging the provision (benefit) for credit losses section of the income statement. Continue reading "SEC Provides Guidance for Proper Use of Custom..." »
Posted by
LeAnn Dey
in DERA, SEC, SEC Filing Help at 10:56
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