On October 24, the Securities and Exchange Commission proposed amendments to update filing fee disclosure and payment methods. The proposed amendments would apply to most fee-bearing forms, schedules and statements, including Forms S-1, S-3, S-4, S-8 and S-11, related foreign private issuer forms, proxy statements, information statements, Schedule TO and certain Investment Company Act of 1940 forms.
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Inline XBRL Data
SEC Division of Corporation Finance Issues C&DIs Regarding Inline XBRL
On August 20, the staff of the Division of Corporation Finance (the staff) of the Securities and Exchange Commission released several new Compliance and Disclosure Interpretations (C&DIs) relating to interactive data/eXtensible Business Reporting Language (XBRL), with a focus on items relating to Inline XBRL format requirements.
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SEC Adopts Rule Requiring Hyperlinks to Exhibits Incorporated by Reference in SEC Filings
On March 1, in an effort to provide investors with easier access to exhibits to registration statements and periodic reports that are incorporated by reference from earlier filings, the Securities and Exchange Commission adopted rule and form amendments that require issuers to include hyperlinks to the originally filed exhibits. This requirement will apply to filings…
SEC Issues Inline XBRL Proposed Rule and Publishes International Financial Reporting Standards (IFRS) Taxonomy
On March 1, the Securities and Exchange Commission announced a proposed rule that would require the use of Inline XBRL (embedding XBRL data directly into filings, rather than as attachments) and would eliminate the requirement that filers provide XBRL data on their websites. The public comment period on the proposed rule is open until April…