On May 16th, the SEC's Division of Corporation Finance released a group of Compliance and Disclosure Interpretations (C&DIs), which represent updates to the Division's interpretations of Section 112. Form SF-1, Asset-Backed Securities. Continue reading "SEC Releases Additional Compliance and..." »

On May 14th, the SEC's Office of Public Affairs determined that certain masked data fields on the publicly available reports on Form N-PORT submitted between February 3, 2025, and May 8, 2025, were inadvertently made public on the SEC's EDGAR system. The unmasking occurred as a result of a software update effective February 3, 2025. The masking error has since been rectified and did not affect Form N-PORT filings submitted after May 8, 2025. Continue reading "SEC Releases Statement on Certain Form N-PORT Data" »

The Federal Energy Regulatory Commission's (FERC) staff will hold its monthly open meeting via webcast on ferc.gov on Thursday, May 15, 2025, beginning at 10:00 a.m. ET. The staff will be addressing topics and matters including the following categories: administrative, electric, and hydro. Continue reading "FERC to Hold Open Commission Meeting" »

The XBRL US Center for Data Quality has published Version 27 of DQC rules and guidance for public review and comment. The release includes seven automated checks and rule updates for filers using the US GAAP and IFRS taxonomies from Tuesday, April 14, 2025, through Saturday, May 31, 2025. Continue reading "XBRL US Issues Version 27 of DQC Rules,..." »

On April 30th, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) that would provide accounting guidance for debt exchange transactions with multiple creditors. The proposed ASU is based on a recommendation of the Emerging Issues Task Force (EITF), which aids the FASB in improving financial reporting through the timely identification, discussion, and resolution of financial accounting issues within the framework of the FASB Accounting Standards Codification. Continue reading "FASB Issues Proposal to Enhance Accounting for..." »

The SEC has announced that its Crypto Task Force will host the roundtable, "Tokenization - Moving Assets Onchain: Where TradFi and DeFi Meet." The event will take place on May 12th, from 1:00 p.m. to 5:00 p.m. ET, and is free for the public to attend via live broadcast on sec.gov. Continue reading " SEC to Hold Crypto Task Force Roundtable..." »

On April 25th, the SEC's Division of Corporation Finance released a group of Compliance and Disclosure Interpretations (C&DIs), which represent the Division's interpretations of the Exchange Act Rules. Continue reading "SEC Publishes Additional Compliance and..." »

On April 28th, the SEC's Division of Economic and Risk Analysis (DERA) released new data and analysis related to key market areas of public issuers, exempt offerings, commercial mortgage-backed securities (CMBS), asset-backed securities (ABS), money market funds, and security-based swap dealers (SBSD) with the aim of increasing transparency and understanding of capital markets. Continue reading "SEC’s Division of Economic and Risk Analysis..." »

On April 23rd and 24th, the Board of Directors of the Municipal Securities Rulemaking Board (MSRB) held its third quarterly meeting for fiscal year 2025, at which the MSRB discussed engagement with the industry, market transparency initiatives, and regulatory modernization of its suite of rules through a retrospective rule review. Continue reading "MSRB Releases Data Regarding Market Regulation..." »

The SEC's Small Business Capital Formation Advisory Committee will hold an open meeting via webcast to discuss matters concerning rules and regulations affecting small and emerging businesses and their investors under the federal securities laws. The meeting will take place on Tuesday, May 6, 2025, beginning at 10:00 a.m. ET. This meeting is open for the public to attend. The agenda for this meeting is now available on the event's webpage. Continue reading " SEC’s Small Business Capital Formation..." »

On April 16th, the Financial Accounting Foundation (FAF) released its 2024 annual report, Standards That Work, Stakeholder Engagement. The report highlights the organization's activities throughout 2024 and showcases how the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) engage with a number of stakeholder groups to develop and enhance Generally Accepted Accounting Principles (GAAP). The publication also comprises viewpoints from FAF leaders who provide the oversight and accountability vital to the organization's standard-setting process. Continue reading "Financial Accounting Foundation Publishes 2024..." »

On April 16th, the SEC announced that it has extended the effective date and compliance date for Form N-PORT amendments from November 17, 2025, to November 17, 2027, for rules it initially adopted in August 2024. The rulemaking amended reporting requirements on Form N-PORT to provide the SEC and investors with decision-useful information about certain registered investment companies' (funds) portfolio holdings to help evaluate a fund's risks. These reports also promote efficacy in regulatory monitoring and oversight of the fund industry, which benefits fund investors. Continue reading "SEC Extends Effective Date and Compliance Date..." »

XBRL US will hold a webinar that will focus on data quality and corporate disclosures. The webinar will take place on Thursday, May 1, 2025, from 3:00 p.m. to 4:00 p.m. via Zoom. The event is free and open to the public, though registration is required. Continue reading "XBRL US to Host Webinar: Data Quality,..." »

The SEC has announced that it will host a roundtable to discuss crypto asset regulation and important matters concerning crypto custody. The event will take place on April 25th, from 1:00 p.m. to 5:00 p.m. EST. The roundtable is free and open for the public to attend via live broadcast on sec.gov. Continue reading " SEC to Hold Crypto Task Force Roundtable on..." »

On April 4th, the XBRL Standards Board announced that it approved the release of a second Public Working Draft (PWD) of the Table Constraints specification. The modular enhancement to the XBRL-CSV format is designed to enable highly efficient validation of business rules, particularly when working with large XBRL-CSV reports. By utilizing the tabular framework of XBRL-CSV, Table Constraints specification allows validations to be performed on a row-by-row basis, greatly improving processing speed. Continue reading "XBRL-CSV Validation Upgraded with New Table..." »