August 1, 2019

More on “Large Accelerated Filers: Inline XBRL Requires 2nd Quarter 10-Q Changes”

My blog earlier this week about Inline XBRL caused a stir. It appears that a majority of large accelerated filers forgot to make changes caused by Inline XBRL to the exhibit index for the 2nd quarter 10-Qs they recently filed. We’ve fielded a number of follow-up questions in our “Q&A Forum” (see #9960). If you’re wondering what you should do, check that out. If you already filed a 10-Q without expressly referencing exhibit 104, it’s not something to be too concerned about as I highly doubt this is a high priority for the SEC Staff…

SEC Chair Clayton on Short-Termism & ESG Disclosure

In this blog, Cooley’s Cydney Posner summarizes SEC Chair Clayton’s “E&S disclosure” thoughts captured recently in this “Directors & Boards” article. Cydney notes his commentary is nuanced – and it dovetails with a number of prior remarks on this topic by Chair Clayton and Corp Fin Director Hinman…

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Broc Romanek