Friday, January 28. 2022
The Divisions of Corporation Finance and Investment Management Provide Guidance Regarding the Use of Paper “Courtesy Copies”
The Divisions of Corporation Finance and Investment Management receive paper “courtesy copies” of materials from many individuals and entities when they file or submit via EDGAR, email, online form or other electronic methods of communication. Registrants frequently send marked copies of amendments to registration statements or copies of electronically filed registration statements showing modifications from previously submitted or filed versions.
Continue reading "The Divisions of Corporation Finance and..." »
XBRL US to Hold Virtual Data Quality Committee Meeting
XBRL US’ Data Quality Committee (DQC) will host a virtual meeting for industry leaders to further engage in discussions and plans to establish rules and guidance for public corporations complying with the SEC’s XBRL requirements. The webinar will take place on Wednesday, March 23, 2022, from 9:00 a.m. to 12:00 p.m. EST. {expires: 2022-03-24}
Continue reading "XBRL US to Hold Virtual Data Quality Committee..." »
FERC to Hold Tech Conference on Financial Assurance Measures for Hydroelectric Projects
The staff at the FERC will host a virtual technical conference to discuss the potential requirement for further financial assurance mechanisms in the licenses and other authorizations the FERC issues for hydroelectric projects. These mechanisms are intended to ensure that licensees have the capability to carry out license requirements and maintain their projects in safe condition. {expires: 2022-04-27}
Continue reading "FERC to Hold Tech Conference on Financial..." »
Wednesday, January 26. 2022
FASB Publishes Proposed Revisions to Future Taxonomy Related to Proposed ASU on Liabilities - Supplier Finance Programs
In December 2021, the FASB released a proposed update to the US Generally Accepted Accounting Principles (GAAP) Financial Reporting Taxonomy (US GAAP GRT) related to a Proposed Accounting Standards Update (ASU) on Liabilities - Supplier Finance Programs (Subtopic 405-50). The proposed revisions to the taxonomy will include new elements and reference updates.
Continue reading "FASB Publishes Proposed Revisions to Future..." »
Monday, January 24. 2022
SEC Issues Guidance for Filers Using Incorrect Context Dates for Reported Facts
On January 14th, staff in the SEC’s Division of Economic and Risk Analysis noted that some filers were using incorrect context dates when tagging fact values in Forms 10-K and 10-Q.
Continue reading "SEC Issues Guidance for Filers Using Incorrect..." »
Tuesday, January 18. 2022
XBRL US to Hold Webinar: Supporting ESG Data with Standards
XBRL US has announced that it will host a webinar to discuss the demand for corporate Environmental Social Governance (ESG) data and what investors expect from public companies reporting about their environmental impact. The SEC is taking action on how companies report information about ESG and climate change, and this webinar will take place ahead of an expected rule proposal on these matters. The one-hour event will take place on Wednesday, January 19, 2022, and will begin at 3:00 p.m. EST. {expires: 2022-01-20}
Continue reading "XBRL US to Hold Webinar: Supporting ESG Data..." »
Monday, January 17. 2022
SEC’s Small Business Advocate to Hold Capital Call January 19
The SEC’s Office of the Advocate for Small Business Capital Formation will host its third annual Capital Call on January 19, 2022, from 1:00 p.m. to 2:30 p.m. EST. The call is free, open to the public, and will be webcast live on the event page. The call will explore perspectives on current capital raising issues that impact startups through small cap businesses and their investors. {expires: 2022-01-20}
Continue reading "SEC’s Small Business Advocate to Hold Capital..." »
FERC Staff Releases Hackberry Storage Draft Environmental Impact Statement
In December 2021, the FERC staff prepared a draft environmental impact statement (DEIS) to evaluate the environmental impacts associated with LA Storage, LLC’s Hackberry Storage Project. LA Storage is soliciting approval to construct and operate certain natural gas facilities in the state of Louisiana. LA Storage proposes to convert three current salt dome caverns and develop one new salt dome cavern for natural gas storage service.
Continue reading "FERC Staff Releases Hackberry Storage Draft..." »
Friday, January 14. 2022
Birthday of Martin Luther King, Jr.
The SEC will be closed Monday, January 17th in observance of Martin Luther King, Jr.’s birthday. The EDGAR System will not receive, process, or accept filings on this day. Filings with a due date of January 17th will be due the following business day, which is Tuesday, January 18th. The FERC will also be closed in observance of the federal holiday. {expires: 2022-01-18}
Continue reading "Birthday of Martin Luther King, Jr." »
SEC Revises Notification for EDGAR Cipher Update
As a reminder, the SEC is updating the ciphers it supports in its Transport Layer Security (TLS) cryptographic protocol on Monday, January 17, 2022. The upcoming upgrade was previously announced on August 25, 2021 and October 27, 2021.
Continue reading "SEC Revises Notification for EDGAR Cipher Update" »Thursday, January 13. 2022
SEC Releases Taxonomy Compatibility for Newly Required Auditor Tags in the 2021Q4 DEI Taxonomy
The SEC previously announced that the 2021Q4 version of the Document and Entity Information (DEI) taxonomy, which includes the newly added elements for tagging auditor information required in Release No. 93701, is compatible only with the 2021 versions of other taxonomies. If a filer attempts to use the 2021Q4 version of the DEI taxonomy with the 2020 version of another taxonomy in the same filing, the filing will be suspended.
Continue reading "SEC Releases Taxonomy Compatibility for Newly..." »
Tuesday, January 11. 2022
SEC Provides Update on Its Request for Comment on Potential Technical Changes to EDGAR
In September 2021, the SEC introduced a project entitled “EDGAR Next – Improving Filer Access and Account Management”, wherein the SEC proposed a rule that would implement potential technical changes to the way filers access the EDGAR System to make submissions and how filers manage individuals who make submissions on their behalf. After a first round of feedback from stakeholders within the community, the SEC is now seeking further input in undertaking these technical changes.
Continue reading "SEC Provides Update on Its Request for Comment..." »
GASB Adds Pre-Agenda Research Activity and Major Project to Technical Plan
In December 2021, the Governmental Accounting Standards Board (GASB) voted to approve pre-agenda research activity on subsequent events as part of its technical plan for the first third of 2022. The GASB also approved the addition of a major project focusing on “going concern” uncertainties and severe financial stress. An entity is a “going concern” if it is able to continue operating long enough to carry out its commitments, obligations, and objectives. The GASB is investigating how “going concern” states are influenced by severe financial distress.
Continue reading "GASB Adds Pre-Agenda Research Activity and..." »
Friday, January 07. 2022
FERC Solicits Comment on Recovery, Reporting of Industry Dues, Expenses
The FERC issued a Notice of Inquiry (NOI) on December 16th to assess the rate recovery, reporting and accounting treatment of industry association dues and certain civic, political, and related expenses. The NOI also evaluates the ratemaking impact of potential accounting and reporting developments and whether increased disclosure or guidance is needed concerning defining donations for charitable, social, or community welfare purposes. The notice also considers whether modifications are necessary to guarantee those expenses are appropriately accounted for and recovered in rates. {expires: 2022-02-23}
Continue reading "FERC Solicits Comment on Recovery, Reporting of..." »
Tuesday, January 04. 2022
FASB Appends Its Standard-Setting Conceptual Framework
On December 22nd, the Financial Accounting Standards Board (FASB) appended its Conceptual Framework with two new chapters. The Conceptual Framework is comprised of complementary objectives and fundamentals that provide the FASB with a foundation for setting standards and concepts for it to use as tools for resolving accounting and reporting questions.
Continue reading "FASB Appends Its Standard-Setting Conceptual..." »
« previous page
(Page 30 of 88, totaling 1306 entries)
next page »