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 regulatory compliance and reporting
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The commission seeks to eliminate outdated and unnecessary provisions.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.
SEC permits voluntary use of Inline XBRL
The SEC issued an order that will allow companies to voluntarily file structured financial statement data in a format known as Inline XBRL.
Revenue judgments must be well-reasoned, SEC’s Bricker says
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.
SEC seeking input on disclosure effectiveness
The Securities and Exchange Commission voted to issue a concept release asking for comment on possible improvements to Regulation S-K.
SEC adopts crowdfunding rules
Funding limits and disclosure requirements will apply.
