On September 7, 2023, the U.S. Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance (Corp Fin) issued guidance on XBRL disclosures in the form of a Sample Letter to Companies ...
On September 22, 2021, the Commission’s Division of Corporation Finance published a sample letter to companies regarding climate change disclosure. The letter contains sample comments that the ...
Trade associations representing investment advisers and the financial industry as well as congressional Democrats are encouraging the Securities and Exchange Commission to expand climate-risk ...
International efforts are underway to improve the regulation and supervision of banking institutions to reflect advances in financial risk management techniques. In April 2003, the Basel Committee on ...
In its second analysis of comment letters issued by the Securities and Exchange Commission, Deloitte & Touche finds SEC staff is showing keen interest in all the accounting and disclosure issues that ...
Washington (Dec. 30, 2003) -- The Treasury Department and the Internal Revenue Service announced measures expected to have a chilling effect on the use of opinion letters drafted by accountants and ...
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