Five principles can help prevent, detect, or correct the most frequent securities law violations adjudicated by the SEC.
SEC Regulatory Compliance & Reporting
Repetition and immaterial disclosures will be discouraged.
The SEC proposed amendments that are designed to simplify disclosures without sacrificing information that is important to investors.
The SEC has issued a staff accounting bulletin to bring its existing guidance into conformity with FASB’s new revenue recognition standard.
The commission also proposed an Inline XBRL requirement.
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The commission seeks to eliminate outdated and unnecessary provisions.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The SEC voted to propose amendments intended to eliminate redundant, overlapping, outdated, or superseded disclosure requirements.
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.