JD Supra

SEC Proposes Major Overhaul of Public Company Reporting Framework: Two-Tier Filer Status System, Expanded Disclosure Accommodations, and New Relief for the Smallest Filers

On May 19, 2026, the Securities and Exchange Commission (the “SEC”) proposed significant amendments to its public company reporting framework ...
JD Supra

SEC Proposes Optional Semiannual Reporting for Public Companies Through New Form 10-S

On May 5, 2026, the Securities and Exchange Commission (“SEC”) proposed a significant change to the Exchange Act periodic reporting framework ...

Here's what Nvidia's new reporting structure signals

Nvidia is changing its reporting framework to focus on where "current and future growth drivers" are, the company said. The ...
Accounting Today

IIRC revises integrated reporting framework

The International Integrated Reporting Council has published its revised Integrated Reporting Framework, incorporating some major changes since the IR Framework was first published in 2013. Processing ...
Accounting Today

The IFRS Integrated Reporting Framework and what it means for companies worldwide

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...
BusinessMirror

Financial Reporting Framework

Section 189 of the Amended Insurance Code defines Financial Reporting Framework as “a set of accounting and reporting principles, standards, interpretations and pronouncements that must be adopted in ...