Friday, April 08. 2022

XBRLworks Scheduled Maintenance

XBRLworks will be unavailable during scheduled maintenance today, April 8th, from 4:00 p.m. to 6:00 p.m. ET. During this time, the application will be updated to version 1.1b. {expires: 2022-04-09}
Continue reading "XBRLworks Scheduled Maintenance" »
Posted by
The Novaworks Team
in Filing Technology, XBRLworks Updates at 14:00

SEC Proposes Rules to Reform Registration and Regulation of Security-Based Swap Execution Facilities

On April 6th, the SEC proposed new Regulation SE under the Securities Exchange Act of 1934. The rules would establish the process for an entity to register with the SEC as a security-based swap execution facility (SBSEF) and introduce a new form required for registration. Continue reading "SEC Proposes Rules to Reform Registration and..." »
Posted by
LeAnn Dey
in SEC, XBRL at 13:45

FASB Enhances and Broadens Hedge Accounting

The Financial Accounting Standards Board (FASB) has released an Accounting Standards Update (ASU) designed to promote synergy between hedge accounting and an organization’s risk management procedures. The latest ASU builds on the FASB’s 2017 issuance of a hedging standard which improved alignment between the two entities. The earlier standard also increased transparency concerning how results of hedging activities are presented – on the face of the financial statements and in the footnotes – for investors and analysts when hedge accounting is applied. Continue reading "FASB Enhances and Broadens Hedge Accounting" »
Posted by
LeAnn Dey
in Accounting, FASB News, Investor Education at 10:14
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