They are normative insofar as they provide semantics for the UBL document schemas, but they should not be construed as limiting the application of those schemas.
In light of the SRC amendments, SEC Chair Clayton directed the staff to make recommendations for possible additional changes to the definition of "accelerated filer" to reduce the number of companies that qualify as accelerated filers in order to promote capital formation by reducing compliance costs for those companies.
The new rules also eliminate the requirement for filers to post XBRL exhibits on their websites.
The amendments do not change the categories of filers or scope of disclosures subject to XBRL requirements. The amendments are also intended to decrease, over time, the cost of preparing the data for submission to the SEC. For all other filers, compliance will be required beginning with fiscal periods ending on or after June 15, Filers will be required to comply beginning with their first Form Q filed for a fiscal period ending on or after the applicable compliance date.
The referenced forms have been revised as follows: Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company", and "emerging growth company" in Rule 12b 2 of the Exchange Act.: Large accelerated filer [ ] Accelerated filer [ ] Non accelerated filer [ ] Do not check if a smaller reporting company Smaller reporting company [ ] Emerging growth company [ ] In addition, the new Inline XBRL rules include conforming amendments to the cover pages for certain periodic reports, including Forms K and Q, to eliminate references to compliance with the website posting requirement.
The cover pages of Forms K and Q have been revised as follows: The changes related to the new SRC rules are effective 60 days from publication in the Federal Register. While there is a phase in period for required use of Inline XBRL, the elimination of the website posting requirements and the related changes to the cover page are effective 30 days after publication of the amendments in the Federal Register and therefore may affect the upcoming second quarter of Form Q filings for calendar year-end issuers.
The proposed changes include: Adjusting Who is Eligible for an Award: Allowing awards based on money collected under deferred and non-prosecution agreements entered into by the Department of Justice "DOJ"a state attorney general in a criminal case, or an SEC settlement agreement entered into outside of a judicial or administrative proceeding addressing violations of the securities laws to ensure whistleblowers are not disadvantaged because of the particular form of an action that the SEC, DOJ, or state attorney general may elect to pursue.
Eliminating potential double recovery under different whistleblower programs by amending the definition of "related action".
Discretion to Adjust Monetary Awards: In Digital Realty, the Supreme Court held that the Dodd-Frank anti-retaliation provision only protects a whistleblower who reports a possible securities law violation to the SEC, not internally to the company. Separately, for purposes of protection against retaliation, an individual would be required to report information about possible securities laws violations to the SEC "in writing" to qualify for the anti-retaliation provisions of Dodd-Frank Act.News is information about current events.
This may be provided through many different media: word of mouth, printing, postal systems, broadcasting, electronic communication, or through the testimony of observers and witnesses to events.
It is also used as a platform to manufacture opinion for the population. Common topics for news reports include war, government, politics, education, health.
Below are planning reminders for foreign private issuers of the earlier Annual Report on Form F filing deadline and the requirement to provide financial statement information in interactive.
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March , filed after 31 March • A meta-language is a set of rules that defines how other XBRL (Extensible Business Reporting Language), is a freely available XML-based specification that uses accepted financial reporting standards and practices to .
SEC Amends Rules to Require Inline XBRL Reporting By Doug Harmon on July 9, Posted in Disclosure, SEC Reporting Just before Independence Day, the SEC adopted amendments to its eXtensible Business Reporting Language (XBRL) reporting requirements, which will become effective 30 days after their publication in the Federal .
Provisional calendar of sittings for the ninth session of fifteenth Lok Sabha from to grupobittia.com MCA.