U.S. securities issuers will be required to include a hyperlink to each exhibit in a corporate filing’s exhibit index under new rule and form amendments.
SEC regulatory compliance and reporting
Wesley Bricker, CPA, a former PwC partner, was named the Securities and Exchange Commission’s chief accountant.
Mary Jo White plans to depart her position as Securities and Exchange Commission chair in January, when Barack Obama’s second term as president ends.
The commission aims to modernize requirements.
The proposal is intended to make exhibits more accessible.
The commission seeks to eliminate outdated and unnecessary provisions.
The proposal is designed to make it easier for readers to locate exhibits referenced in those filings.
The SEC invited input on certain disclosure requirements related to management, certain security holders, and corporate governance matters.
The technology helps companies integrate data into their HTML filings.
FASB's new credit loss standard will affect U.S. banks’ reserving practices, but gives banks enough time to implement the standard, according to a Fitch Ratings analysis.
The SEC voted to propose amendments intended to eliminate redundant, overlapping, outdated, or superseded disclosure requirements.
The SEC issued an order that will allow companies to voluntarily file structured financial statement data in a format known as Inline XBRL.
Financial statement preparers should make sure their judgments on revenue recognition are well-reasoned as they implement new accounting standards, SEC Deputy Chief Accountant Wesley Bricker said Thursday.
The Securities and Exchange Commission voted to issue a concept release asking for comment on possible improvements to Regulation S-K.
Funding limits and disclosure requirements will apply.
Securities and Exchange Commission officials say they are focused on comparability and consistency in future financial reporting under the new revenue recognition standard as companies undergo transition.
The effective date of the revenue recognition standard is fast approaching. Here are some of the SEC chief accountant’s tips for implementing the new standard.
The SEC filed 807 enforcement actions and obtained orders totaling about $4.2 billion in disgorgement and penalties in fiscal 2015.
The SEC approved a new rule requiring U.S. public companies to disclose the ratio between their CEO's compensation and that of their median employee.
Executive officers would be required to pay back incentive compensation awarded in error.