The Merrill Blog(In English)

Get the latest updates and insights around complex content management, regulatory disclosure and compliant communications.

  • 11/30/2016

    Blog

    Due Diligence: Beyond the Numbers

    M&A and Related Activities | Merrill DataSite®

    I recently moderated a panel during the November M&A Advisor Summit to discuss Open Source Software (OSS / open source) and its impact on M&A. Our dialogue was phenomenal, but it was during my prep that I was most struck by three surprising trends:

     

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  • 11/29/2016

    Blog

    Second set of XBRL rules published for SEC filings

    Regulatory Disclosure | Merrill Bridge®

    I’m excited to say that the XBRL US Data Quality Committee (DQC) officially published its second set of approved rules and guidance on XBRL tagging for SEC filings. Filers should begin using these new rules by the beginning of 2017 to help identify and correct errors in their filings. As vice chair of the DQC, I know the incredible amount of work and expertise that went into these new rules—and I believe they’re a significant step forward in improving data quality across the board.

     

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  • 11/28/2016

    Blog

    Does Your Company Live Its Mission: Inspiration from the Strategic Growth Forum™ US 2016

    Other

    The Strategic Growth Forum™ US 2016 in Palm Springs, Calif. was a terrific event, where I represented Merrill Corporation on a technology panel, took in a variety of speaker sessions and of course, spent time talking with new and established entrepreneurs from around the country and across industries.

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  • 11/22/2016

    Blog

    SEC representative: structured data has tremendous benefits to companies—not just investors

    Regulatory Disclosure | Merrill Bridge®

    The SEC recently released guidance on the new Pay Ratio Requirement which serves as a timely reminder to all public companies: With the January 1, 2017 compliance deadline fast approaching, it’s time to make sure you understand the new requirements—and that you’re prepared to determine and disclose them.

     

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  • 11/18/2016

    Blog

    Due Diligence: Beyond the Numbers

    M&A and Related Activities | Merrill DataSite®

    Recently, I had the chance to lead a panel discussing Open Source Software (OSS / Open Source) and its impact on M&A. In the course of preparing for this discussion, I learned some things that may surprise you!

     

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  • 11/15/2016

    Blog

    With compliance deadline approaching, SEC issues guidance on Pay Ratio rule

    Regulatory Disclosure | Merrill Bridge®

    The SEC recently released guidance on the new Pay Ratio Requirement which serves as a timely reminder to all public companies: With the January 1, 2017 compliance deadline fast approaching, it’s time to make sure you understand the new requirements—and that you’re prepared to determine and disclose them.

     

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  • 11/14/2016

    Blog

    Securing deals – the lessons from Twitter

    M&A and Related Activities | Merrill DataSite®

    Over the past few months, several colleagues and friends asked me why I went back to the M&A tech space. When drilling further into the questio, the implication is that Virtual Data Rooms (VDRs) are understood and the problem of securing deals is solved. Indeed, most deals over $5 million USD that include some competitive element will use a VDR.

     

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  • 11/10/2016

    Blog

    The Best One-hour Webinar on Structured Data

    Regulatory Disclosure | Merrill Bridge®

    FEI and Merrill Corporation are teaming up to present this webinar titled “The SEC and XBRL: Financial Reporting in a New Light”. Past FEI/Merrill webinars have been fast-paced and full of relevant information. This too will be enlightening and a quick way to learn about the topics that matter.

     

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  • 11/01/2016

    Blog

    Hot Topics at the CFRI Conference, Nov. 14-15

    Regulatory Disclosure | Merrill Bridge®

    The annual Financial Executives International’s (FEI) Current Financial Reporting Issues (CFRI) Conference is just around the corner — November 14-15, 2016 in New York City. CFRI is one of my favorite events of the year.

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  • 10/26/2016

    Blog

    The Merrill Breakfast Series Launches

    Regulatory Disclosure | Merrill Bridge® | Merrill DataSite®

    Dr Paul Furey gave an excellent interactive talk on developing our communication skills, asking guests to share their experiences and offering solutions and suggestions. Everyone had some great take away piece of advice and if they’re anything like us, we’re sure they’ve been trying them out ever since.

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  • 10/25/2016

    Blog

    Asset-backed securities requirement for asset level data continues the trend towards structured data

    Regulatory Disclosure | Merrill Bridge®

    In 2014, the SEC adopted Regulation AB II which aims to bring greater transparency to the asset-backed securities (ABS) market and prevent the surprises that contributed to the 2008 financial crisis. ABS filers directly impacted by the change — which requires asset information to be submitted in a structured data format on Form ABS-EE — are likely well aware.

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  • 10/18/2016

    Blog

    SEC is reviewing IFRS Taxonomy - When will XBRL be mandated for SEC IFRS filers?

    Regulatory Disclosure for Corporations | Merrill Bridge®

    "When?" is the question. When will the SEC require XBRL-formatted financial statements from companies that prepare their financials in accordance with International Financial Reporting Standards (IFRS)? My expectation is sooner rather than later.

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  • 10/11/2016

    Blog

    2017 US GAAP Taxonomy introduces new dimensional structures

    Regulatory Disclosure | Merrill Bridge®

    A few weeks ago, FASB released the proposed 2017 US GAAP Taxonomy. On October 4, I attended a webinar where the FASB taxonomy team delved into some of the notable changes in the 2017 Taxonomy.

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  • 10/06/2016

    Blog

    2016 Ernst and Young UK Entrepreneur of the Year

    Other

    The Ernst & Young Entrepreneur of the Year Awards showcased an impressive and diverse pool of talented entrepreneurs. Read more about the highlights and winners of the evening.

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  • 09/20/2016

    Blog

    Software can’t catch these common XBRL errors

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The gap between software and the human brain gets smaller every year. Smart virtual assistants like Apple’s Siri think like we do (and maybe better), and self-driving cars are now on our roads (probably driving better than most of us). But here’s one area where software can’t fully replace a knowledgeable human: catching every potential error in your company’s XBRL filings. There are still a wide range of very common errors and other issues that cannot be detected by error-checking software.

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  • 09/13/2016

    Blog

    Usage of XBRL Data – SEC, analysts & timing

    Regulatory Disclosure for Corporations | Merrill Bridge®

    I get this question at least once a week, and people have been asking me (and asking others) for the past seven years. For the first few years after the 2009 SEC mandate, my answer was “I’m not sure.” But when you consider the timing, it wasn’t until 2013 that all companies that are required to file had submitted four quarters of filings with detailed footnote information tagged.

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  • 09/06/2016

    Blog

    2016 U.S. GAAP Taxonomy has 3,399 changes — do you know them all?

    Regulatory Disclosure for Corporations | Merrill Bridge®

    Did you know that bot, fro-yo and glamping are now — officially — words? The Oxford English Dictionary adds new words every year, and I’ll forgive you for not keeping up with all of them. I’ll also forgive you for not knowing all of the 3,399 tags that underwent changes in the 2016 U.S. GAAP Taxonomy.

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  • 08/30/2016

    Blog

    Data Coalition to SEC: the future of disclosure is data, not documents

    Regulatory Disclosure for Corporations | Merrill Bridge®

    I’ve eagerly read the many comment letters from my peers in response to the SEC’s Concept Release on Regulation S-K. They’re filled with great feedback, new ideas and important concerns. Few of these responses have been as pointed as the one issued by the Data Coalition.

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  • 08/23/2016

    Blog

    Should Non-GAAP Financial Measures be Tagged in XBRL?

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    In May 2016 the SEC updated guidance on the use of non-GAAP financial measures in its revised Compliance & Disclosure Interpretations. The updates add clarity to what the SEC considers misleading non-GAAP measures. These updates, along with recent speeches expressing concern by SEC Chair Mary Jo White and various SEC staff members, have made it clear that non-GAAP financial measures are coming under increased scrutiny at the SEC.

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  • 08/23/2016

    Blog

    How AIM companies can unlock the reporting expertise they already have on hand

    Regulatory Disclosure | Merrill Bridge®

    When I talk about financial reporting with executives and management at smaller companies, I usually hear some variation of, “It’s a complicated process. Despite years of experience, catching every error can be challenging and time-consuming.” But here’s one of the most interesting parts of the Financial Reporting Council’s (FRC) recent focus on reporting quality issues among AIM-quoted companies: the FRC says most companies have the resources and expertise on-hand; they’re just not making the most of them.

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  • 08/16/2016

    Blog

    Broader and Deeper Use of Structured Data – Investor Perspectives

    Financial & Regulatory Disclosure | Merrill Bridge®

    The CFA Institute confronted the topic of data and technology in financial reporting in a recent paper. The paper’s vision for the future focuses on a broader and deeper use of structured data. The paper suggests that investors are hungry for more financial data in a structured format. The current XBRL requirements apparently have only whet the investors’ appetites.

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  • 08/11/2016

    Blog

    How AIM-quoted companies can improve reporting — and actually save time

    Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Improving reporting quality doesn’t require you to invest more time. But it does pay to make an investment — in better technology. New reporting solutions can not only help you reduce the reporting burden you’re already feeling.

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  • 08/04/2016

    Blog

    Blockchain – A Revolutionary Technology

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Keep an eye on blockchain. It’s one of the “next big things” in the FinTech world that will have revolutionary impact on business transactions. So the question arises, what is blockchain?

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  • 08/02/2016

    Blog

    SEC Announcement on Negative Values in XBRL: Don't Say the Opposite of What was Meant to be Said

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Saying the opposite of what was meant to be said usually creates a lot of confusion. That's the case for SEC XBRL filings in which a company erroneously enters a negative amount in the XBRL file when it should be a positive amount. The company is saying the exact opposite of what was meant to be said.

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  • 07/29/2016

    Blog

    FRC says AIM-quoted companies need to improve reporting quality to capture investment opportunities

    Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The UK Financial Reporting Council (FRC) has been examining and analysing reporting quality issues in AIM-quoted and other smaller companies.

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  • 07/19/2016

    Blog

    idaciti Tells the SEC: “We need better data!”

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    In an open letter to the SEC from a small-but-hot new tech startup, idaciti, calls out antiquated SEC disclosure requirements and issues a call to action for better data quality. Learn more about the message.

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  • 07/12/2016

    Blog

    XBRL Tagging Questions Included in SEC Concept Release on Regulation S-K

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Some of the questions posed in the concept release of Regulation S-K could produce revolutionary changes that significantly improve the consumption of U.S. Securities and Exchange Commission (SEC) disclosures.

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  • 07/06/2016

    Blog

    SEC Cracking Down on Inappropriate Custom Axis Tags

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Filers increasingly create custom axis tags when applicable standard axis tags already exist in the US GAAP Taxonomy. It hurts overall data quality, and now the SEC is taking notice.

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  • 06/30/2016

    Blog

    XBRL US DQC Announces Second Set of Validation Rules

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The XBRL-US Data Quality Committee today revealed its second set of validation rules and guidance for SEC filers, inviting public comment on the proposed rules.

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  • 06/23/2016

    Blog

    Are you using this free XBRL error-checker?

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Some organizations still aren’t using this error-checking tool — and continue to submit filings riddled with common, easily fixable errors. Find out how you can take advantage.

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  • 06/18/2016

    Blog

    The Most Powerful Moments from 2016 EY World Entrepreneur of the Year

    Other

    Hear about inspirational moments from this year's event.

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  • 06/17/2016

    Blog

    Inline XBRL: You can have your XBRL and read it too

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Just as SEC filers are beginning to gain familiarity with the XBRL world, there’s a new data format making headlines: Inline XBRL, or iXBRL. Find out what you need to know about Inline XBRL and what’s coming.

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  • 06/14/2016

    Blog

    8 Common XBRL Errors: Simple mistakes that can hurt your organization

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    With more than 15,000 XBRL tags, it can be difficult to avoid errors. Learn about the common tagging errors and how you can make easy fixes now.

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  • 05/31/2016

    Blog

    XBRL Quality Improvements

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    XBRL errors dropped more than 64% since release of DQC rules. See how you can take your XBRL data quality to the next level.

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  • 05/26/2016

    Blog

    The Role of Structured Data in SEC's New Crowdfunding Requirements

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC’s new crowdfunding rules went into effect, allowing companies to offer and sell securities to the investing public via crowdfunding portals. Learn how XBRL tagging could play a key role.

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  • 05/10/2016

    Blog

    New Merrill Coverage on XBRL

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Get a clear perspective on how XBRL changes impact your organization, definitive guidance on navigating XBRL challenges, and valuable insight into where XBRL is heading.

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  • 05/10/2016

    Blog

    7 Keys to XBRL Data Quality

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    What defines high-quality XBRL data? Understanding the factors that drive data quality, and recognizing high- or low-quality data, is a growing necessity for both filers and consumers of XBRL data.

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