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EDGAR –SEC Updates EDGAR Filer Manual

SEC Developments -- “Small” Public Companies, and Data Tagging (XBRL) SEC Developments Discussed 

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EDGAR –SEC Updates EDGAR Filer Manual

Summary - The SEC has published a Final Rule, Adoption of Updated EDGAR Filer Manual. This new edition of the EDGAR Filer Manual has been updated to reflect recent SEC rulemaking, including changes for the new disclosure requirements for cybersecurity incidents. The SEC adopted new rules to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance, and incidents by public companies in Forms 10-K and 8-K. 

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© 2024 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.

SEC Developments -- “Small” Public Companies, and Data Tagging (XBRL) SEC Developments Discussed

We have published a new edition of the GAAP Update Service. This new edition discusses recent SEC developments related to small public companies and XBRL data tagging. On June 28, 2018, the SEC amended two rules that

affect a broad cross-section of SEC registrants:

  • Small Public Company Threshold – By changing the quantitative thresholds that define a “smaller reporting company,” more public companies are eligible to use the SEC’s reduced disclosure requirements.
  • Data Tagging (XBRL) - These changes require operating companies and funds to embed XBRL tags directly into their SEC filings. The new data tagging requirements (“Inline XBRL” or “iXBRL”) phase in over three years. As a result of the new approach to data tagging, one document is readable by both humans and machines. Previously, XBRL formatted data was provided separately.

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© 2018 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.

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