SEC permits reasonable estimates in corporate tax reporting
The guidance relates to the Tax Cuts and Jobs Act.
SEC regulatory compliance and reporting
SEC publishes new requirements for cybersecurity disclosures
Public companies received new guidance from the SEC on the disclosures they should make related to cybersecurity.
FASB Q&A supports use of SAB 118 by private companies, not-for-profits
Private companies and not-for-profits that elect to apply the guidance in a new SEC staff accounting bulletin should apply all relevant aspects of the bulletin in its entirety, FASB’s staff said.
SEC permits reasonable estimates in corporate tax reporting
Companies may initially have difficulty determining the effects of the new federal tax law on their income tax reporting.
Lessons to learn from SEC accounting and auditing enforcements
Five principles can help prevent, detect, or correct the most frequent securities law violations adjudicated by the SEC.
SEC proposes simplifying disclosure requirements
Repetition and immaterial disclosures will be discouraged.
SEC proposes simplifying disclosure requirements
The SEC proposed amendments that are designed to simplify disclosures without sacrificing information that is important to investors.
SEC conforms staff guidance to new FASB revenue recognition rules
The SEC has issued a staff accounting bulletin to bring its existing guidance into conformity with FASB’s new revenue recognition standard.
SEC to require hyperlinks to exhibits in company filings
The commission also proposed an Inline XBRL requirement.
SEC to require hyperlinks to exhibits in company filings
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 names Bricker chief accountant
Wesley Bricker, CPA, a former PwC partner, was named the Securities and Exchange Commission’s chief accountant.
White to leave SEC chair post in January
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.
SEC asks for comments on disclosure simplification
The commission aims to modernize requirements.
SEC plans to require new hyperlinks in filings
The proposal is intended to make exhibits more accessible.
SEC proposes updating disclosure requirements
The commission seeks to eliminate outdated and unnecessary provisions.
SEC plans to make exhibits in filings easier to access
The proposal is designed to make it easier for readers to locate exhibits referenced in those filings.
SEC asks for comments on disclosure simplification
The SEC invited input on certain disclosure requirements related to management, certain security holders, and corporate governance matters.
SEC to accept Inline XBRL format
The technology helps companies integrate data into their HTML filings.
New credit loss standard manageable for US banks, Fitch says
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.
SEC proposes updating disclosure requirements
The SEC voted to propose amendments intended to eliminate redundant, overlapping, outdated, or superseded disclosure requirements.
