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Cooley LLP

The Ten Most Common XBRL Errors for Form 10-Ks

Cooley LLP on

Given that the Staff from the SEC’s Division of Economic and Risk Analysis recently had to post this note about errors for XBRL tags on “public float” amounts, I thought I would list the ten most common XBRL errors made by...more

Hogan Lovells

EDGAR Next Transition Alert: Are you ready for 2025?

Hogan Lovells on

In September 2024, the U.S. Securities and Exchange Commission (SEC) adopted new rules relating to access to, and management of, EDGAR accounts, including the required use of a new SEC filing platform, “EDGAR Next”. Every SEC...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

Seward & Kissel LLP on

The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

Bass, Berry & Sims PLC

Updated: FAQs About Exhibit 104 (Cover Page Interactive Data File) for Large Accelerated Filers

Bass, Berry & Sims PLC on

Note: We updated this post (originally posted last week) to add new frequently asked questions about when to reference Exhibit 104 in Form 8-Ks and about the phase-in schedule for all companies....more

A&O Shearman

SEC Disclosure Simplification Continues

A&O Shearman on

On March 20, 2019, the Securities and Exchange Commission (SEC) adopted amendments to simplify and modernize disclosure requirements of Regulation S-K and certain forms....more

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