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 ...
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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 ...
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 ...
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