Novaworks Weblog

XBRL US Opens Registration for GovFin 2026: A Changing Climate for Municipal Disclosures

nospam@example.com (LeAnn Dey) — Thu, 13 Aug 2026 09:45:00 -0400

XBRL US is hosting a one-day conference to discuss how high‑quality, consistent, and timely data helps municipal leaders respond to economic and regulatory change, improve public‑service delivery, and make informed budget decisions. The conference will take place Tuesday, September 22, 2026, and registration for the virtual event is required.

Continue reading "XBRL US Opens Registration for GovFin 2026: A Changing Climate for Municipal Disclosures"

FASB Publishes 2026 Investor Outreach Report

nospam@example.com (LeAnn Dey) — Wed, 12 Aug 2026 16:45:00 -0400

On August 6th, the Financial Accounting Standards Board (FASB) issued its 2026 Investor Outreach Report, which is now available through the FASB’s Investor Web Portal. The report details how investor feedback shapes standard‑setting priorities, informs potential improvements to GAAP, and supports the work of the Investor Advisory Committee. The report summarizes the more than 2,475 investor interactions the FASB has conducted since 2021 across a wide range of market participants. Continue reading "FASB Publishes 2026 Investor Outreach Report"

SEC Creates Financial Reporting and Accounting Unit Within Enforcement Division

nospam@example.com (LeAnn Dey) — Tue, 11 Aug 2026 11:30:00 -0400

On August 5th, the SEC announced that it is creating a Financial Reporting and Accounting Unit within Enforcement to expand its focus on accounting and financial reporting fraud and misconduct. The unit will coordinate with other SEC divisions to support consistent enforcement aligned with Commission priorities. It will be staffed by attorneys and accountants with specialized expertise in financial reporting, accounting, and auditing. Continue reading "SEC Creates Financial Reporting and Accounting Unit Within Enforcement Division"

SEC Adopts Investment Company Governance Technical Amendments

nospam@example.com (LeAnn Dey) — Mon, 10 Aug 2026 15:00:00 -0400

On August 4th, the SEC announced that it is amending rules related to delegating authority to its staff. The final rule updates the way certain responsibilities are assigned to staff, allowing the agency to operate more efficiently. The SEC adopted technical amendments to investment company governance rules to update the Code of Federal Regulations (CFR) after a federal court withdrew two 2004 requirements. The court invalidated the 75% disinterested‑director requirement and the independent‑chair requirement, which legally reverted funds back to the earlier standard requiring only a simple majority of disinterested directors. Continue reading "SEC Adopts Investment Company Governance Technical Amendments"

MSRB Proposes Updates to Dealer Supervision Rule G‑27

nospam@example.com (LeAnn Dey) — Thu, 06 Aug 2026 17:15:00 -0400

On July 27th, the MSRB released for public review and comment a rule proposal with the SEC that would update Rule G‑27, modernize dealer supervision requirements, and reflect current business practices, including hybrid work environments. The proposal is part of the MSRB’s ongoing retrospective rule review. The MSRB notes that technological advances allow firms to supervise municipal securities activities with increased efficacy across decentralized locations. The proposed rules are designed to provide dealers with more flexibility without modifying core supervisory obligations. Continue reading "MSRB Proposes Updates to Dealer Supervision Rule G‑27"

SEC Proposes New E-Delivery Rule to Improve Investor Access to Data

nospam@example.com (LeAnn Dey) — Wed, 05 Aug 2026 16:45:00 -0400

The SEC has proposed a rule regarding Regulation E‑Delivery that would update how companies send required information to investors. The proposed rule acknowledges that the current systems rely heavily on paper, though most users receive and transmit information digitally. The SEC seeks to shift toward a simple, modern rule that makes electronic delivery the default, while still allowing requests for paper. Continue reading "SEC Proposes New E-Delivery Rule to Improve Investor Access to Data"

FASB Releases GAAP Taxonomy Improvements for FSLDs, Requests Feedback

nospam@example.com (LeAnn Dey) — Thu, 30 Jul 2026 17:00:00 -0400

On July 20th, the Financial Accounting Standards Board (FASB) staff issued a proposed Taxonomy Implementation Guide to provide filers with a simple and consistent way to use Financial Statement Location Dimensions (FSLDs) to help companies correctly tag amounts that appear across multiple financial‑statement captions, reducing confusion and improving consistency in XBRL filings. Continue reading "FASB Releases GAAP Taxonomy Improvements for FSLDs, Requests Feedback"

FASB Publishes Investment Companies Implementation Guide, Solicits Feedback

nospam@example.com (LeAnn Dey) — Thu, 30 Jul 2026 09:45:00 -0400

On July 9th, the Financial Accounting Standards Board (FASB) staff released its investment companies implementation guide, which is designed to show how the GAAP Taxonomy models financial reporting for entities that would be considered investment companies in accordance with GAAP or SEC rules. Although the publication is not authoritative, it is intended to help preparers be consistent when applying taxonomy elements, reduce tagging errors in XBRL filings, and help filers understand how the taxonomy reflects the unique structure of investment company financial statements. Continue reading "FASB Publishes Investment Companies Implementation Guide, Solicits Feedback"

SEC Staff Updates FAQs for Registration of Municipal Advisors

nospam@example.com (LeAnn Dey) — Wed, 29 Jul 2026 11:00:00 -0400

On July 16th, the SEC’s Office of Municipal Securities published an updated list of Registration of Municipal Advisors FAQs to give municipal advisors clearer guidance on registration and recordkeeping requirements. The updates help P3 participants know when they should provide information on which remote work locations must be listed on Form MA and MA‑I and when to disclose records that advisors must maintain when offering pricing advice on new municipal securities. Continue reading "SEC Staff Updates FAQs for Registration of Municipal Advisors"

SEC Adopts Rules to Update Delegations of Authority for Staff

nospam@example.com (LeAnn Dey) — Wed, 22 Jul 2026 15:00:00 -0400

On July 15th, the SEC announced that it is updating its rulemaking related to delegating authority to the agency’s staff in order to continue updating these rules, align more closely with the way the SEC conducts business, and more efficiently use the SEC’s resources. The final rule updates and modernizes how certain responsibilities are delegated to staff so the agency can operate more efficiently. Continue reading "SEC Adopts Rules to Update Delegations of Authority for Staff"

GoFiler 6.5c Now Available

nospam@example.com (Administrator) — Mon, 20 Jul 2026 17:35:00 -0400

Version 6.5c of GoFiler has been released. This version contains changes and improvements for XBRL View/XDX and general EDGAR tools as well as corrections for Form 24F-2 and Section 16. Continue reading "GoFiler 6.5c Now Available"

XBRL International Announces First Regulatory Playbook

nospam@example.com (LeAnn Dey) — Thu, 16 Jul 2026 15:45:00 -0400

XBRL International recently released its first Regulatory Playbook, a publication intended to help regulators build the skills needed to run digital reporting projects, including sustainability reporting. The playbook addresses policy design, stakeholder engagement, and the technical basics of XBRL. By using lessons and observations from global implementations, the resource would help teams rely on proven methods and avoid common errors. Continue reading "XBRL International Announces First Regulatory Playbook"

SEC Announces 2026 Regulatory Agenda

nospam@example.com (LeAnn Dey) — Thu, 16 Jul 2026 15:15:00 -0400

The SEC has released its 2026 regulatory agenda, which outlines a revitalized focus on the agency’s central priorities which are protecting investors, supporting capital formation, and ensuring fair and efficient markets. The SEC seeks to update its rules by adopting new technology and making it simple to understand how crypto assets can be issued, traded, and stored on‑chain, while keeping strong investor protections in place. Continue reading "SEC Announces 2026 Regulatory Agenda"

FERC to Hold Open Commission Meeting

nospam@example.com (LeAnn Dey) — Mon, 13 Jul 2026 14:45:00 -0400

The Federal Energy Regulatory Commission’s (FERC) staff will hold its monthly open meeting via webcast on ferc.gov on Thursday, July 16, 2026, at 10:00 a.m. ET. The one-hour meeting is open for the public to attend.

Continue reading "FERC to Hold Open Commission Meeting"

SEC Updates Market Statistics Focusing on Strong Growth in IPO Activity

nospam@example.com (LeAnn Dey) — Wed, 08 Jul 2026 14:00:00 -0400

On July 1st, the SEC’s Division of Economic and Risk Analysis (DERA) released updated US capital‑market statistics and new interactive data visualizations. The revision includes expanded information on asset‑backed securities (ABS), municipal advisors, and additional historical data for ABS and commercial mortgage-backed securities (CMBS) issuances. Continue reading "SEC Updates Market Statistics Focusing on Strong Growth in IPO Activity"