Requires that publicly traded firms comply with SEC rules and regulations, including the registration of securities and filing of periodic reports disclosing financial data and other important information
A U.S. law concerned with regulation of secondary trading in securities. It created the Securities and Exchange Commission, and required the registration of stock exchanges, securities dealers, and traded securities
Liv Watson , Senior Director Strategic Customer Initiatives at Workiva and member of the IMA Technology Solutions Practices Committee gave us an alert yesterday from the International Organization of Securities Commissioners IOSCO Annual Conference in Lima, Peru that this SME Crowdfunding Rule would be finalized when Mary Jo White, Chair of the US Securities & Exchange Commission addressed delegates attending the global securities regulator/ stock exchange conference and spoke of the significance to the SME capital markets place and crowdfunding
A quarterly financial report required by the U.S. Securities and Exchange Commission for all public corporations
An annual financial report required by the U.S. Securities and Exchange Commission for all public corporations; contains more detailed information than the annual report
Great article in Accounting Today by Michael Cohen (Technology Reporter) about the United States Securities and Exchange Commission looking more closely at XBRL data tagging of financial statement & footnotes of public company disclosures more closely now
US SEC Seeks Public Comments on Modernization of Public Company Disclosures On April 13, 2016 The Securities and Exchange Commission voted to issue a "Concept Release" seeking public content on the form and content of disclosures made by US public companies to improve the usefulness of disclosures, making them more "effective" to investors and other stakeholders in the capital markets
A report required by the U.S. Securities and Exchange Commission for all public corporations whenever unscheduled significant events occur
A fixed-income security or a preferred stock that includes an option to exchange that security for a stated number of shares of another security, possibly at a stated cost (typically an option to convert that security into a specified number of shares of an equity security)
And when we adopt new requirements under our rules now, we are assessing not only whether the information is needed for informed decisions by investors, but also whether the information can be usefully structured – including, among recent examples, in executive compensation proposals and new disclosure requirements for asset-backed securities. Because of the importance and nature of these “manner of delivery” issues, I have asked the Division of Corporation Finance, as part of the disclosure effectiveness review, to form a dedicated working group to address these issues and to include staff from OIT, DERA and the Office of the Investor Advocate.”
Institute of Management Accountants 10 Paragon Drive, Suite 1 Montvale, New Jersey 07645-1760 USA (800) 638-4427 or +1 (201) 573-9000
IMA home
CMA Certification
Continuing Education
Career Resources
© 2023 Institute of Management Accountants. All rights reserved.