Friday, April 07. 2023

Happy Passover and Happy Easter!

Novaworks will close early on Friday, April 7th. We will be providing limited email support only from 3:00 p.m. to 6:00 p.m. ET. {expires: 2023-04-10} Continue reading "Happy Passover and Happy Easter!" »
Posted by
The Novaworks Team
in Novaworks News at 14:28

SEC Offers Free Investor Education Resources During Financial Capability Month

On April 3rd, the SEC’s Office of Investor Education and Advocacy (OIEA) announced that the theme for April’s National Financial Capability Month is “Investing For Everyone”. Throughout April, SEC leadership and staff will promote free tools and resources that will be available on investor.gov. The staff will also take part in investor education events nationwide that are geared toward students, underrepresented communities, older investors, and the military. Continue reading "SEC Offers Free Investor Education Resources..." »
Posted by
LeAnn Dey
in Events, Investment Management, Investor Education, SEC at 09:59

Thursday, April 06. 2023

FERC Announces Latest eForms Refresh

On April 5th, the FERC announced that the eForms system has been updated with Version 2023-04-01 taxonomies, validation rules, and rendering files effective for the filing of first quarter 2023 forms and all subsequent filings. Continue reading "FERC Announces Latest eForms Refresh" »
Posted by
LeAnn Dey
in eForms News, FERC, FERC Filing Help, XBRLworks Updates at 09:40

Monday, April 03. 2023

FERC, NERC to Hold Two Standard Drafting Team Meetings in April

The FERC has announced two North American Electric Reliability Corporation (NERC) Project 2021-07 Extreme Cold Weather Grid Operations, Preparedness, and Coordination Standard Drafting Team Meetings that will occur in April. Continue reading "FERC, NERC to Hold Two Standard Drafting Team..." »
Posted by
LeAnn Dey
in FERC at 18:07

Thursday, March 30. 2023

FASB Proposes GAAP Taxonomy Improvements for Proposed ASU for Income Tax Disclosures

The Financial Accounting Standards Board (FASB) has published GAAP Taxonomy Improvements for a proposed Accounting Standards Update (ASU) concerning income tax disclosures. Continue reading "FASB Proposes GAAP Taxonomy Improvements for..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy at 17:00

FASB Releases ASU for Investments in Tax Credit Structures

On March 29th, the Financial Accounting Standards Board (FASB) published an Accounting Standards Update (ASU) titled “Topic 323, Investments—Equity Method and Joint Ventures: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method”. The ASU is a consensus of the FASB’s Emerging Issues Task Force (EITF). Continue reading "FASB Releases ASU for Investments in Tax Credit..." »
Posted by
LeAnn Dey
in Accounting, FASB News, US GAAP Taxonomy at 16:46

XBRL US Offers Free Online Learning Modules

XBRL US is offering free online learning modules for those interested in brief introductions to the fundamentals of the open data exchange standard for business reporting and XULE, an open-source syntax created to help developers benefit from XBRL without restructuring the foundation of their technology infrastructure. Continue reading "XBRL US Offers Free Online Learning Modules" »
Posted by
LeAnn Dey
in US GAAP Taxonomy, XBRL at 07:36

Wednesday, March 29. 2023

FASB Proposes GAAP Taxonomy Improvements for Proposed ASU Regarding Disclosure of Crypto Assets

The Financial Accounting Standards Board (FASB) has published proposed GAAP Taxonomy Improvements for a proposed Accounting Standards Update (ASU). Continue reading "FASB Proposes GAAP Taxonomy Improvements for..." »
Posted by
LeAnn Dey
in FASB News, US GAAP Taxonomy at 17:47

Tuesday, March 28. 2023

FASB Releases ASU to Enhance Guidance for Topic 842, Leases

On March 27th, the Financial Accounting Standards Board (FASB) published an Accounting Standards Update (ASU) that adds enhancements to the guidance for applying Topic 842, Leases to arrangements between entities under common control. Some stakeholders shared concerns with applying Topic 842 to related party arrangements between entities under common control during the process of FASB’s post-implementation review (PIR) of Topic 842. Continue reading "FASB Releases ASU to Enhance Guidance for Topic..." »
Posted by
LeAnn Dey
in Accounting, FASB News at 14:04

FERC Adopts Standard for Extending Risk Management Practices to Low-Impact Cyber Systems

The FERC has adopted a new cybersecurity standard that will broaden supply chain risk management practices for low-impact bulk electric system (BES) cyber systems. Low-impact assets are generation or transmission facilities that present less risk to the BES if they are compromised. Continue reading "FERC Adopts Standard for Extending Risk..." »
Posted by
LeAnn Dey
in FERC at 08:10

Friday, March 24. 2023

SEC Proposes to Revise the Submission of Certain Forms, Filings, and Materials Under the Securities Exchange Act

On March 22nd, the SEC proposed rules and amendments that would require the electronic filing, submission, or posting of certain forms, filings, and other materials required under the Securities Exchange Act. These amendments are intended to enhance the SEC’s collection and analysis of this data by proposing that a number of these forms and other materials be submitted electronically to the SEC via the SEC’s EDGAR system using structured data. Continue reading "SEC Proposes to Revise the Submission of..." »
Posted by
LeAnn Dey
in SEC, SEC Filing Help at 13:10

Thursday, March 23. 2023

SEC Issues 2023 XBRL Taxonomies Update

On March 20, 2023, the SEC upgraded the EDGAR system to Release 23.1. The system now supports the 2023 reporting taxonomies. The SEC does not anticipate the removal of the 2021 versions of any taxonomies to occur before June 2023. For more information and a complete list of supported standard taxonomies, visit the Standard Taxonomies webpage on sec.gov. Continue reading "SEC Issues 2023 XBRL Taxonomies Update" »
Posted by
LeAnn Dey
in EDGAR News, FASB News, GoFiler Updates, IFRS Taxonomy, SEC, US GAAP Taxonomy at 15:46

SEC Office of Municipal Securities Publishes Staff Guidance for Registration of Municipal Advisors

On March 20th, the SEC’s Office of Municipal Securities updated its Registration of Municipal Advisors Frequently Asked Questions webpage to add a section, entitled Completion of Form MA, Form MA-I, and Form MA-NR. The addition is designed to enhance transparency and efficacy within the municipal advisor registration process and provide increased clarity to registrants. Continue reading "SEC Office of Municipal Securities Publishes..." »
Posted by
LeAnn Dey
in SEC, SEC Filing Help at 09:45

Wednesday, March 22. 2023

SEC Issues Report on Security-Based Swaps

On March 20th, the SEC published its Report on Security-Based Swaps - Pursuant to Section 13(m)(2) of the Securities Exchange Act of 1934. The report provides aggregated and protected sensitive data for the security-based swap (SBS) market as of the dates specified for calendar year 2022 in the report’s tables. The findings are based on information reported under SEC Regulation SBSR to the two SEC-registered Security-Based Swap Data Repositories (SBSDRs): the Depository Trust & Clearing Corporation Data Repository (DDR) and the ICE Trade Vault (ITV). Continue reading "SEC Issues Report on Security-Based Swaps" »
Posted by
LeAnn Dey
at 14:14

Tuesday, March 21. 2023

FASB to Host Webinar on 2023 GAAP/SRT and Enhancements to SEC Reporting Taxonomy

The Financial Accounting Standards Board (FASB) will host a webinar to discuss improvements made to both the 2023 GAAP Financial Reporting Taxonomy for recently published FASB Accounting Standards Updates and the 2023 SEC Reporting Taxonomy (SRT). The improvements made were based on the 2023 Taxonomy Releases, which included compiled feedback and internal analysis. The 90-minute webinar will take place on Tuesday, April 11, 2023 and will begin at 1:00 p.m. ET. {expires: 2023-04-12} Continue reading "FASB to Host Webinar on 2023 GAAP/SRT and..." »
Posted by
LeAnn Dey
in Accounting, Data Quality Committee, Events, FASB News, SEC, SEC Filing Help, US GAAP Taxonomy at 17:35
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