The SEC recently issued a “ncept release”seeking public mment on business and financial disclosure requirements in Regulation S-K.This is the regulation,first instituted in 1933,that lays out reporting requirements for quarterly,annual,and other various SEC filings used by public mpanies in the United States.The review is part of the SEC’sDisclosure Effectiveness Initiative.

Of particular note to our mmunity is that in addition to seeking input on disclosure requirements,the ncept release explores how the readability and navigability of mpany disclosures can be nsequently,there is a significant section vering structured data and XBRL.The paper summarises mments on structured data that the mission has received and then presents a discussion of the motivations behind requiring structured data,namely to “make disclosure easier for investors to aess,analyze and mpare across reporting periods,registrants,and industries”.

This ncept paper presents an important opportunity to inform the SEC on how to both expand and improve upon the use of XBRL to achieve that aim.They are specifically looking for,among other things,views on how structured disclosures can be improved,the value of extensions and the use of new technologies.You can aess the ncept release here.The section on structured data starts on page 327.ments are due by 21July.

XBRL International will,of urse be working to support XBRL US in developing mments.

中文新闻：美国SEC审视S-K条例