Blogs
March 17, 2021
Now that XBRL use in financial statements is well established among filers, capital markets, and regulators alike, what comes next for structured data in SEC reporting? Hints emerged during The Promise of Structured ...
October 12, 2020
As the use of XBRL financial data in the market accelerates, the quality of XBRL tagging in disclosures is no longer solely an SEC compliance issue. It is an integral part of a company’s ability to tell its financial ...
October 08, 2020
Ann Tarca has been on the International Accounting Standards Board since 2017, as a member from the Asia-Oceania region. She joined the IASB from the University of Western Australia’s Business School, where she served ...
October 02, 2020
The use of XBRL-tagged data in SEC financial disclosures is becoming the norm for the collection and analysis of financial data. During the last year, we have seen increasing use at the SEC, with several divisions ...
October 02, 2020
Is the virtual meeting just a stopgap solution for pandemic times? Or has Covid-19 permanently turned annual meetings from traditional conferences to online interactive live-streams? The first of Toppan Merrill’s 2020 ...
September 30, 2020
With any big change, it’s easy to fall into one of two traps. The first is tunnel vision: Focusing too narrowly on what’s immediately in front of you with Year 1 requirements and challenges, and “not seeing the forest ...
September 22, 2020
September 15, 2020
At an open meeting last month, the SEC voted (three to two) to adopt amendments, substantially as proposed, to modernize the Reg S-K disclosure requirements related to the descriptions of business, legal proceedings and ...
September 03, 2020
Phil Fitz-Gerald, Director of the Financial Reporting Lab at the Financial Reporting Council (FRC), the United Kingdom’s regulator of financial reporting, met with Toppan Merrill to discuss XBRL insights.
July 15, 2020
XBRL is the international standard for digital financial reporting by companies. Essentially bar codes for financial reporting, XBRL tags translate human reporting language into machine-readable language that can be ...
July 10, 2020
The use of structured data is woven throughout SEC reporting for issuers of all types. Building on that foundation, SEC rulemaking is steadily adding reporting requirements for Inline XBRL (iXBRL), which allows tags to ...
June 26, 2020
Q&A Interview with Chase Bongirno and Nick Bednorz The COVID-19 pandemic continues to drive profound, deeply complex and far-reaching impacts across all aspects of the modern enterprise organization — including ...
June 12, 2020
Alibaba’s secondary listing on the Hong Kong Stock Exchange(HKEx) in November sparked off immense interest for US-listed Chinese companies to consider a secondary listing. After HKEx promulgated a series of new rules to ...
May 28, 2020
ISS and Glass Lewis have issued guidance on their corporate governance voting policies that adds flexibility to reflect the realities of the impact of the COVID-19 crisis and the challenges in responding to it. Public ...
May 19, 2020
Most issuers have wrapped up filing their 2019 financial reports. Here are 5 things every issuer should be doing this summer to prepare for their first ESEF Inline XBRL filing. Most issuers have wrapped up filing their ...
May 14, 2020
Toppan Merrill is often asked by regulators worldwide to comment on specific proposed rules. The content below is in response to FERC Docket No. RM19-12-000. Toppan Merrill supports and applauds the FERC’s proposal to ...
May 08, 2020
The U.S. SEC Staff published FAQs this week outlining several questions relating to the SEC’s March 25th Order extending filing relief for public companies unable to meet a filing deadline because of circumstances ...
April 24, 2020
The SEC recently amended the definition for Accelerated and Large Accelerated Filers. This SEC update also resulted in a new checkbox for the cover of Forms 20-F, 40-F and 10-K. The objective of the new checkbox is to ...
April 21, 2020
With the Bridge Apollo Release now complete, we took the opportunity to have a Q&A interview with Chase Bongirno, Principal Product Manager – Toppan Merrill Bridge, for Q&A interview. During that interview he ...