SEC regulatory compliance & reporting

TOPICS / ACCOUNTING & REPORTING

December 18, 2018

GAAP, SEC taxonomies for 2019 are available

The taxonomies contain updates necessary for meeting GAAP and SEC requirements in financial reporting.

December 11, 2018

How to recognize ‘individually tailored’ disclosures

The new concept of “individually tailored” accounting disclosures has been a challenge for accountants and auditors.

December 1, 2018

SEC proposes clarifying broker-dealer exemption

The change corrects a 2013 error.

September 20, 2018

SEC proposes clarifying broker-dealer exemption

The Securities and Exchange Commission proposed an amendment that would correct an error published in 2013 in the exemption provisions in the broker-dealer annual reporting rule.

September 1, 2018

SEC adopts new Inline XBRL requirements

The commission also changed the scaled disclosure requirements threshold and addressed several other issues.

August 17, 2018

Quarterly earnings reports at center of debate

Some say focusing too intently on quarterly reports causes companies to neglect the long-term goals that should be more of an emphasis.

August 1, 2018

SEC unveils goals for next 4 years

Draft strategic plan focuses on commission’s need to react to new investing technologies.

July 18, 2018

SEC provides disclosure relief, considers employee stock compensation rules

The SEC raised a disclosure threshold and sought public comment on other ways to modernize its rules for employee stock compensation.

June 29, 2018

With SEC vote, more companies qualify for scaled disclosure

The SEC voted to change the definition of “smaller reporting company” in an effort to expand the number of companies that qualify for scaled disclosure accommodations.

June 28, 2018

SEC adopts, proposes several new rules

The U.S. Securities and Exchange Commission voted to adopt and propose several new rules, including changes to the SEC’s whistleblower program and a requirement to use Inline XBRL in certain filings.

March 1, 2018

SEC permits reasonable estimates in corporate tax reporting

The guidance relates to the Tax Cuts and Jobs Act.

February 21, 2018

SEC publishes new requirements for cybersecurity disclosures

Public companies received new guidance from the SEC on the disclosures they should make related to cybersecurity.

January 11, 2018

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.

January 2, 2018

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.

December 1, 2017

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.

December 1, 2017

SEC proposes simplifying disclosure requirements

Repetition and immaterial disclosures will be discouraged.

October 11, 2017

SEC proposes simplifying disclosure requirements

The SEC proposed amendments that are designed to simplify disclosures without sacrificing information that is important to investors.

August 23, 2017

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.

May 1, 2017

SEC to require hyperlinks to exhibits in company filings

The commission also proposed an Inline XBRL requirement.

November 22, 2016

SEC names Bricker chief accountant

Wesley Bricker, CPA, a former PwC partner, was named the Securities and Exchange Commission’s chief accountant.

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format.