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Amended Regulation Disclosure Requirements XBRL Filing Requirements

BakerHostetler

SEC Adopts Amendments to Share Repurchase Disclosures

BakerHostetler on

Rulemaking Background - On Dec. 15, 2021, the SEC proposed amendments to the disclosure requirements regarding purchases of equity securities made by or on behalf of an issuer or any affiliated purchaser....more

WilmerHale

SEC Adopts Amendments to Issuer Repurchase Disclosure

WilmerHale on

On May 3, 2023, in a 3-2 vote, the SEC adopted amendments to significantly increase the disclosure required about issuer repurchases of their equity securities that are registered under the Securities Exchange Act of 1934....more

WilmerHale

SEC Finalizes Rules Implementing Requirements under the HFCAA

WilmerHale on

Yesterday, the SEC adopted amendments to finalize rules implementing the submission and disclosure requirements in the Holding Foreign Companies Accountable Act (HFCAA). These amendments finalize the interim final rules...more

Akin Gump Strauss Hauer & Feld LLP

SEC Rules Updated to Modernize and Simplify Disclosures: Act FAST to update upcoming Form 8-Ks, 10-Qs and 10-Ks

Recently, the Securities and Exchange Commission (SEC) adopted amendments (the Amendments) to modernize and simplify disclosure requirements in Regulation S-K (and related rules and forms). Consistent with the SEC’s mandate...more

Cooley LLP

Blog: Is XBRL already obsolete?

Cooley LLP on

You’ve got to just love the irony: the SEC’s amendments mandating the use of Inline XBRL aren’t even effective yet, and experts at an accounting conference have declared XBRL “nearly useless as an investment tool,” and “all...more

Cooley LLP

Alert: SEC Adopts Mandatory Inline XBRL

Cooley LLP on

The SEC has adopted new rules mandating the use of Inline XBRL (eXtensible Business Reporting Language) for the submission of financial statement information. Part of the SEC's disclosure modernization initiative, the...more

Orrick - Finance 20/20

SEC Adopts Inline XBRL for Tagged Data

Orrick - Finance 20/20 on

On June 28, 2018, the Securities and Exchange Commission (“SEC“) approved requirements relating to eXtensible Business Reporting Language (“XBRL“) designed “to improve the quality and accessibility of XBRL data.” ...more

BCLP

SEC Increases Smaller Reporting Company Threshold

BCLP on

The Securities and Exchange Commission amended its definition of “smaller reporting company” (an “SRC”) increasing the public float threshold (cap on portion of shares held by public investors) to $250 million, up from the...more

Mayer Brown Free Writings + Perspectives

Commission Unanimously Approves Amendments to SRC Definition

During this morning’s open meeting of the Securities and Exchange Commission, which is Commissioner Piwowar’s last open meeting, the Commissioners unanimously voted to adopt amendments to the definition of smaller reporting...more

Sullivan & Worcester

SEC Requires "Inline XBRL"

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Today the SEC adopted amendments to eXtensible Business Reporting Language (XBRL) requirements for operating companies and funds. The amendments are intended to improve the quality and accessibility of XBRL data by replacing...more

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