Regulatory Disclosure Research & Reports

Secure the business of moving ahead with forward-thinking insights, industry updates and in-depth research brought to you by Merrill.

  • 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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  • 11/22/2016

    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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  • 11/16/2016

    Article

    Merrill Compliance Services Newsletter November 2016

    Regulatory Disclosure | Merrill DPA®

    The November 2016 Issue of the Compliance Services News includes articles SEC Modernization Rule, SEC Creates New Finra-Focused Task Force, Money Market Fund Update and more.

     

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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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  • 11/10/2016

    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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  • 11/10/2016

    Article

    Insights on Proxy Access and Disclosure from SEC Division of Corporation Finance Director

    Financial & Regulatory Disclosure | Regulatory Disclosure | Capital Transactions | Merrill Bridge®

    The November 2016 issue of the Dimensions Newsletter includes articles on the proxy access and disclosure, how Brexit may impact disclosure by SEC-reporting public companies and recent developments in shareholder proxy access and institutional ownership increases in 2016.

     

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  • 11/07/2016

    Article

    SEC Investment Company Reporting Modernization Help Sheet

    Regulatory Disclosure | Merrill DPA®

    On October 13, 2016, the SEC voted to adopt changes to modernize and enhance the reporting and disclosure of information by registered investment companies and to enhance liquidity risk management by open-end mutual funds and Exchange Traded Funds (ETFs). The new rules are part of the Commission's initiative to enhance its monitoring and regulation of the asset management industry and are intended to enhance the quality of information available to investors and allow the Commission to more effectively collect and use data reports by the funds.

     

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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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  • 10/14/2016

    Article

    The SEC Looks To Modernize Disclosure Requirements in Regulation S-K

    Financial & Regulatory Disclosure | Regulatory Disclosure | Capital Transactions | Merrill Bridge®

    The October 2016 issue of Dimensions features articles on Regulation S-K feedback received by the SEC, new SEC CDI’s to halt GAAP suppression in periodic reports, and a new SEC proposal to require exhibit hyperlinking in HTML filings.

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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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  • 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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  • 09/15/2016

    Article

    SEC Proposes New Rules: When acquisitions call for financial statement filings

    Financial & Regulatory Disclosure | Regulatory Disclosure | Capital Transactions | Merrill Bridge®

    The September 2016 issue of the Dimensions Newsletter includes articles on the SEC's signals on the next phase of structured data, the SEC's new pay-ratio rules and enforcement in financial reporting and disclosures.

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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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  • 08/22/2016

    Article

    Merrill Compliance Services Newsletter August 2016

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill DPA®

    The August 2016 Issue of the Compliance Services News includes articles fiduciary rule timeline, SEC cyber security audit results, IRI's request to SEC and more.

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  • 08/17/2016

    Inline XBRL has the potential to decrease filing preparation costs

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    The SEC has introduced a voluntary iXBRL program that allows corporate US GAAP filers, both domestic and foreign, to submit their annual, periodic and quarterly reports in the the new format. Learn more about this other news and insights for financial transaction and reporting professionals.

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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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  • 07/26/2016

    Article

    Dimensions Newsletter, The Compliance Authority, July 2016

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    The July 2016 issue of the Dimensions Newsletter includes articles on the proxy disclosure rules on executive compensation, the SEC's rules on registration fees and non-GAAP financial measures.

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  • 07/26/2016

    Article

    The SEC Intensifies Its Focus On Non-GAAP Financial Measures

    Financial & Regulatory Disclosure | Merrill Bridge®

    Non-GAAP financial measures are open to misinterpretation and present a potential for prevarication or abuse. Get the details on how the SEC is addressing the issue.

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  • 07/19/2016

    Report

    Exclusive High Yield and Leveraged Finance Report

    Capital Transactions | Financial & Regulatory Disclosure | Merrill Bridge®

    After a dismal start to the year, Europe's High Yield and Leveraged Loan markets staged a dramatic recovery. Investors led a stampede back into the asset class, as they hunted for yield amid a backdrop of negative rates and European Central Bank largesse.

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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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  • 06/30/2016

    Case Study

    Hilltop Holdings Cuts Days Off Filing Cycles with Merrill Bridge

    Capital Transactions | Financial & Regulatory Disclosure | Merrill Bridge®

    Diversified financial-services holding company, Hiltop Holdings, Inc. used Merrill Bridge to cut draft turn times by 3-5 days per quarter and save time with links between the platform and Microsoft® Word and Excel®.

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  • 06/30/2016

    Brochure

    Integrated Solution for Global Transactions

    Capital Transactions | M&A, Reorganizations & Exchanges | Financial & Regulatory Disclosure | Merrill Bridge® | Merrill DataSite®

    The partnership of Merrill Corporation and Takara Printing creates the first fully integrated, end-to-end solution in the Japanese market for managing the documentation, information sharing and compliance requirements of global financial transactions.

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  • 06/29/2016

    Article

    Dimensions Newsletter, The Compliance Authority, June 2016

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    The June 2016 issue of the Dimensions Newsletter includes articles on the SEC's signals on the next phase of structured data, the SEC's new pay-ratio rules and enforcement in financial reporting and disclosures.

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  • 06/29/2016

    Article

    Finding the median employee: Navigating the SEC’s new pay-ratio rules

    Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC adopted final rules on pay-ratio disclosure in August 2015, thereby fulfilling a Dodd-Frank directive. From early 2018 onward, non-exempt public companies must disclose the CEO’s total yearly compensation, the median of all other employees’ yearly compensation, and a ratio that compares the two.

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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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  • 06/17/2016

    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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  • 05/31/2016

    Article

    Merrill Compliance Services May Newsletter

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill DPA®

    Fiduciary updates covered in this issue of Merrill Compliance Services News include the SEC proposal for new derivatives rules for registered funds, mutual fund distribution and sub accounting fees as well as 2016 examination priorities and much more.

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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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  • 05/19/2016

    Article

    Dimensions Newsletter, The Compliance Authority, May 2016

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    The May 2016 issue of the Dimensions Newsletter includes articles on XBRL custom axis tags, how the SEC’s broken window approach is shaping its enforcement priorities, and new website resources from the SEC that emphasize engagement with XBRL filers and users.

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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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  • 05/09/2016

    Brochure

    Merrill Bridge - Built on the Microsoft Platform, Backed by Merrill Expertise

    Financial & Regulatory Disclosure | Merrill Bridge®

    The Microsoft–Merrill partnership. Change represents the biggest risk to legacy business processes, and that’s why Merrill Bridge is built on the tools you already use–the reliable, business-focused Microsoft Office suite of applications.

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  • 04/21/2016

    Article

    Three Strategies for Managing Regulators’ Scrutiny During Global M&A Deals

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Strategies in global M&A deals to lessen or rebalance the risk of opposition from CFIUS and other regulators.

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  • 04/21/2016

    Article

    Dimensions Newsletter, April 2016

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Insights for financial transaction and regulatory reporting professionals from global industry leaders.

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  • 04/21/2016

    Article

    Thought your XBRL files were just collecting dust at the SEC? Think again!

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    XBRL is quietly but quickly becoming a key source of information relied on by the SEC.

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  • 04/21/2016

    Article

    Recent Developments: Bill Would Require Disclosure in Proxy or 10-K of the Board’s Oversight for Cybersecurity

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Corporate cybersecurity has become an urgent priority for boards of directors.

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  • 04/06/2016

    Article

    Money Market Fund Reform Help Sheet

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill DPA®

    Beginning April 14, 2016 current form type N-MFP will be eliminated and replaced by new form type N-MFP1 and amendments. Find out how this affects your submissions and filings.

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  • 02/16/2016

    eBook

    Plan, Launch and Complete a Successful IPO

    Financial & Regulatory Disclosure | Capital Transactions | Merrill Bridge®

    With predictions for a healthy return of the technology and life sciences IPO markets, Merrill Corporation brings you the Guide to the Initial Public Offering, which covers the most important aspects of planning, launching and completing a successful IPO.

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  • 02/05/2016

    Article

    Dimensions Newsletter, The Compliance Authority, December 2015

    Financial & Regulatory Disclosure | Merrill Bridge®

    Get news and insights from leaders at the SEC and FASB on the upcoming proxy season—from access to disclosure—and proxy statement upgrades, keeping trade secrets in M&A, corporate cyber-security and insurgent shareholder demands.

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  • 02/05/2016

    Article

    XBRL-Tagged Data Plays a Growing Role with the SEC

    Financial & Regulatory Disclosure | Merrill Bridge®

    Mike Willis, the Assistant Director of the SEC’s Office of Structured Disclosure, discusses the SEC’s growing use of the XBRL-tagged data submitted in corporate financial disclosures, and the steps being taken by the SEC to improve the quality of XBRL.

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  • 01/25/2016

    Brochure

    Revolutionize Regulatory Disclosure with Merrill Bridge

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    A seamless SaaS solution built on the Microsoft® Office® platform, Merrill Bridge makes disclosure content management easier, faster and more accurate. Generate precise EDGAR and XBRL submissions and other global regulatory filings automatically.

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  • 01/25/2016

    Brochure

    Look to Merrill for Error-Free Financial and Regulatory Disclosures

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    With Merrill Bridge, our seamless SaaS platform, you can revolutionize your ability to work faster and collaborate more fluidly on confidential financial documents. Avoid production and filing errors, and meet regulatory deadlines with certainty.

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  • 01/25/2016

    Brochure

    Streamline Regulatory Disclosure with Merrill's Tailored Approach

    Financial & Regulatory Disclosure | Regulatory Disclosure | Other | Merrill DPA®

    Our end-to-end document services, such as Merrill Digital Publishing Automation (DPA), modernize financial documentation and shareholder communications with expert XBRL and EDGAR filing and review, financial print, electronic distribution and Web publishing.

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  • 01/22/2016

    Brochure

    Activate Shareholders with Clear, Compliant Proxy Statements

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Clear, compliant proxy statements give shareholders the data and context to make informed choices on board and executive team proposals and corporate strategy proposals. Merrill lets you maximize effectiveness and minimize cost with proxy production.

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  • 01/22/2016

    Case Study

    Leading Insurer Gains Control and Saves Time Using Merrill Bridge

    Financial & Regulatory Disclosure | Regulatory Disclosure | Other | Merrill Bridge®

    Safety Insurance, one of the largest regional insurance companies in the US, realized significant time savings when it automated document preparation and SEC filing on Merrill Bridge with the help of Merrill’s highly skilled CPAs and XBRL experts.

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  • 10/28/2015

    Article

    Keeping The Board Refreshed And Independent

    Financial & Regulatory Disclosure | Merrill Bridge®

    In the United States, 74% of institutional investors consider director tenure important in maintaining an independent and flexible board. Yet few agree on how to achieve reasonable turnover and diversity.

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  • 10/14/2015

    Article

    Regulatory Enforcement Hotspots That Directors Must Not Overlook

    Financial & Regulatory Disclosure | Merrill Bridge®

    Richard Girgenti, the national head of forensic advisory services at KPMG, outlines several US government enforcement priorities that directors should be tracking.

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  • 10/05/2015

    Article

    Despite FASB-IASB Delay, Filers Urged to Continue Implementation of New Revenue Recognition Standard

    Financial & Regulatory Disclosure | Merrill Bridge®

    For publicly traded companies, the new standard will now become effective for reporting periods that begin after December 15, 2017 (and a year later for privately held companies).

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  • 09/23/2015

    Article

    Financial Reporting Experts Urge The SEC To Improve EDGAR In Several Key Ways

    Financial & Regulatory Disclosure | Merrill Bridge®

    Representatives of four prominent organizations involved in financial reporting set forth several ways in which the SEC can improve the EDGAR filings database. The SEC could adopt the recommendations now, without resorting to rulemaking.

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  • 09/09/2015

    Article

    FASB Finalizes Four Taxonomy Implementation Guides And Proposes Another

    Financial & Regulatory Disclosure | Merrill Bridge®

    Learn about recently issued “Measurement Date Practical Expedient For Defined Benefit Plans” and 4 other final implementation guides issued by FASB.

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  • 08/26/2015

    Article

    Q&A With An Expert: Insights on the XBRL US Center for Data Quality

    Financial & Regulatory Disclosure | Merrill Bridge®

    Campbell Pryde, President and CEO of XBRL US, a nonprofit organization that supports the use of XBRL for financial reporting through taxonomy development and marketplace collaboration discusses the vision for the organization.

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  • 07/15/2015

    Article

    Questioning The Disclosure Of An Acquisition Agreement In SEC Filings

    Financial & Regulatory Disclosure | Merrill Bridge®

    Why are some multibillion-dollar acquisitions never disclosed to the SEC?

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  • 07/01/2015

    Article

    Avoid Financial Restatements To Prevent Significant Legal Troubles

    Financial & Regulatory Disclosure | Merrill Bridge®

    Securities lawyers, to be effective, must understand the basics of financial reporting for public companies and the pertinent accounting standards.

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  • 06/09/2015

    Article

    DERA, CIRA, and XBRL at the SEC: Expanding the Availability and Use of XBRL Data

    Financial & Regulatory Disclosure | Merrill Bridge®

    An interview with Mark Flannery, SEC Chief Economist and Director of DERA Dr. Mark Flannery is the Chief Economist at the SEC and the Director

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  • 04/28/2015

    Article

    Seeking The Most Useful, Most Comparable, Corporate Social Responsibility Reporting Format

    Financial & Regulatory Disclosure | Merrill Bridge®

    There is currently much discussion about the desirability of corporate social responsibility reporting being both substantial and verifiable but that interest is far from globally or domestically universal.

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  • 04/21/2015

    Article

    Initial Round Of Conflict Minerals Filings May Be A Compliance Goldmine

    Financial & Regulatory Disclosure | Merrill Bridge®

    Companies planning their conflict minerals disclosures can learn from the first round of filings, which occurred in 2014.

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  • 03/23/2015

    Article

    The Role Of XBRL In The Data Needs Of Investment Professionals

    Financial & Regulatory Disclosure | Merrill Bridge®

    Ever-improving technology plays an important role in streamlining the analysis used in developing an investment recommendation.

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  • 03/18/2015

    Article

    Adoption and Use of XBRL in SEC Financial Disclosure and Regulation

    Financial & Regulatory Disclosure | Merrill Bridge®

    To get a sense of where the SEC’s commitment to XBRL use now stands, Dimensions spoke by telephone with one of structured data’s leading proponents, Hudson Hollister.

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  • 01/09/2015

    Article

    Integrated Reporting Supports Both Competition And Sustainable Growth

    Financial & Regulatory Disclosure | Merrill Bridge®

    Integrated reporting brings sustainability to the forefront.

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  • 12/19/2014

    Article

    A View from the SEC Staff on XBRL Compliance (Part 2)

    Financial & Regulatory Disclosure | Merrill Bridge®

    For insights into recent SEC actions, including the “Dear CFO” letters and other recent XBRL developments, Dimensions interviewed Scott Bauguess and Matthew Slavin.

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  • 10/24/2014

    Article

    Be Prepared: The SEC Is Ramping Up Attention On Cybersecurity

    Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC is steadily raising the bar on cybersecurity disclosure, with a string of announcements and other initiatives.

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  • 10/13/2014

    Article

    Sustainability Disclosure in External Reporting: Current and Future Trends

    Financial & Regulatory Disclosure | Merrill Bridge®

    With sustainability accounting standards currently being developed by an independent board, the SEC is expected to issue rules or at least further guidance on sustainability disclosure.

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  • 09/08/2014

    Article

    SEC Interview: Staff Signals Increased Focus on XBRL Quality and Use (Part 1)

    Financial & Regulatory Disclosure | Merrill Bridge®

    What led the SEC to issue the “Dear CFO” letter?

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  • 09/02/2014

    Article

    How to Make a Sponsored IPO Sail Through the Process

    Financial & Regulatory Disclosure | Merrill Bridge®

    Careful preparation for linked legal and business obstacles should precede the IPO for a private equity firm’s portfolio company.

    Read More

  • 08/18/2014

    Article

    Easy Peer Benchmarking with XBRL

    Financial & Regulatory Disclosure | Merrill Bridge®

    Collecting and analyzing available financial data, is key to staying ahead of the competition. Data-driven peer benchmarking was a tedious, error-filled process – until now, thanks to XBRL.

    Read More

  • 07/11/2014

    Article

    SEC Issues XBRL Alert – Custom Tag Rates and Missing Calculations in XBRL Files

    Financial & Regulatory Disclosure | Merrill Bridge®

    On July 7, 2014, the SEC posted two items of new XBRL guidance to their website: 1) Observations about Custom Tag (Extension) Rates and 2) Sample "Dear CFO" letter sent to select filers regarding Missing Calculations.

    Read More

  • 07/08/2014

    Article

    Insource, Outsource, or In-between? How to Choose the Optimal Approach to XBRL Preparation for Your Company – and Why It Matters

    Financial & Regulatory Disclosure | Merrill Bridge®

    Many corporate filers are currently evaluating the best approach to preparing their SEC disclosures in HTML and XBRL.

    Read More

  • 06/30/2014

    Article

    Corporate Use of Social Media on the Rise, but Not Without Caveats

    Financial & Regulatory Disclosure | Merrill Bridge®

    Originally viewed as an additional channel for communications with financial professionals and investors, social media has become an important and immediate way to communicate with interested parties.

    Read More

  • 06/11/2014

    Article

    What’s Really Driving the SEC’s Renewed Focus on Accounting Irregularities and What to Do about It

    Financial & Regulatory Disclosure | Merrill Bridge®

    The United States Securities and Exchange Commission on July 2, 2013, announced new initiatives aimed at preventing and detecting improper or fraudulent financial reporting.

    Read More

  • 05/19/2014

    Article

    Why the SEC Decides to Issue a 10-K Comment Letter

    Financial & Regulatory Disclosure | Merrill Bridge®

    How do the factors considered by the SEC – when it does its triennial review of public companies’ 10-K filings – affect the probability of it issuing a comment letter?

    Read More

  • 05/12/2014

    Article

    SEC Financial Disclosure Management Platforms

    Financial & Regulatory Disclosure | Merrill Bridge®

    SEC disclosure rules and filing procedures are complex - prompting the development of disclosure management solutions products.

    Read More

  • 04/17/2014

    Article

    Merrill Bridge Changes the Market for SEC Disclosure Management Programs

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Bridge, is software wrapped in a suite of services. It is how a company gets from the blank page to being successfully filed with the SEC, when the client requires some level of service above and beyond simply software.

    Read More

  • 03/12/2014

    Article

    XBRL Mistakes Really Hurt: Why Accuracy is Crucial for Your Company’s Communications with Financial Markets

    Financial & Regulatory Disclosure | Merrill Bridge®

    Preventing XBRL mistakes is a pragmatic necessity for telling your company’s financial story to analysts, shareholders, potential investors, and others in the market.

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  • 03/04/2014

    Article

    XBRL Data Beats Aggregators and Redistributors for Accuracy

    Financial & Regulatory Disclosure | Merrill Bridge®

    The introduction of interactive data for reporting puts investors, analysts, and regulators on the same page when analyzing company financial data.

    Read More

  • 02/25/2014

    Article

    XBRL Quality: Software Validation vs. Human Involvement

    Financial & Regulatory Disclosure | Merrill Bridge®

    Although software validation is a key component to getting XBRL right, there are many items in XBRL files that require human involvement.

    Read More

  • 01/21/2014

    Article

    How To Comply With XBRL Requirements

    Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC first mandated the use of XBRL in hopes of making its EDGAR database function more efficiently. Companies must be alert to compliance risks.

    Read More

  • 01/14/2014

    Article

    The Importance of XBRL Quality: Insights From Experts

    Financial & Regulatory Disclosure | Merrill Bridge®

    Now that all publicly traded companies in the United States are tagging their SEC filings in XBRL, the focus has shifted from implementation to quality.

    Read More

  • 01/07/2014

    Article

    SEC Pursuing Fraud in Financial Reports With New Aggressive Tactics

    Financial & Regulatory Disclosure | Merrill Bridge®

    Reversing a trend, the SEC has recently publicized new programs for identifying fraud in public companies’ financial reports.

    Read More

  • 12/17/2013

    Article

    Inside The AQM, The SEC’s Analytical Tool For XBRL Data

    Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC is expanding its internal use of XBRL and the quantitative analysis needed to parse XBRL instance documents for review.

    Read More

  • 12/09/2013

    Article

    Game Changer: Congress Challenges The SEC Over XBRL Quality

    Financial & Regulatory Disclosure | Merrill Bridge®

    The XBRL stakes have been raised for the SEC and corporate filers. In the House of Representatives, the Committee on Oversight and Government Reform is

    Read More

  • 11/14/2013

    Article

    Take Shelter: The Perfect Storm is Rising Over XBRL Quality and Corporate Liability

    Financial & Regulatory Disclosure | Merrill Bridge®

    The need to verify the quality of your XBRL submissions has ballooned substantially. Now that the training wheels are off for filers and full liability for

    Read More

  • 10/29/2013

    Article

    Protection For Directors And Officers From Shareholder Litigation

    Financial & Regulatory Disclosure | Merrill Bridge®

    Getting medieval on those at the top. Public companies should carefully consider how to protect their directors and officers from the upsurge in shareholder litigation generated

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  • 10/15/2013

    Article

    Interview With An Expert: XBRL’s Potential As A Revolutionary Tool

    Financial & Regulatory Disclosure | Merrill Bridge®

    An interview with Prof. Dhananjay Gode, Leonard N. Stern School of Business, NYU At the XBRL and Financial Analysis Conference held earlier in 2013 at

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  • 10/01/2013

    Article

    SEC Issues Guidance On Conflict Minerals Rules, But Court Vacates Resource Extraction Disclosure Rules

    Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC Division of Corporation Finance has released a series of compliance and disclosure interpretations (CDIs) that address some of the key issues arising out

    Read More

  • 09/17/2013

    Article

    Dodd-Frank Rules On Compensation Committees Now In Place

    Financial & Regulatory Disclosure | Merrill Bridge®

    Dodd-Frank implementation moves ahead. Implementation of the 2010 Dodd-Frank Act is spread over a number of years. New requirements in effect July 2013 deal with

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  • 09/10/2013

    Article

    XBRL Can Enhance Integrated Reporting

    Financial & Regulatory Disclosure | Merrill Bridge®

    Integrated financial reporting looms on the horizon. The International Integrated Reporting Council (IIRC) has published a consultation draft proposing standards and issues to be considered

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  • 09/03/2013

    Article

    Using Generic Cautionary Language in MD&A May Not Be Sufficient Disclosure

    Financial & Regulatory Disclosure | Merrill Bridge®

    Quality outranks quantity in Panther Partners. Under the 2012 decision by the Second Circuit in Panther Partners v. Ikanos Communications Inc., issuers may find it

    Read More

  • 08/13/2013

    Article

    XBRL Insights: Six Critical Issues Facing Filers (Part 2 of 2)

    Financial & Regulatory Disclosure | Merrill Bridge®

    By Mike Schlanger, Vice President of XBRL Business Development and Strategy for Merrill Mike Schlanger, Merrill Corporation’s Vice President of XBRL Business Development and Strategy,

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  • 07/30/2013

    Article

    Don’t Miss! XBRL Insights: Six Critical Issues Facing Filers (Part 1 of 2)

    Financial & Regulatory Disclosure | Merrill Bridge®

    This article “XBRL Insights: Six Critical Issues Facing Filers”, was originally posted in June 2013. The insights discussed included: XBRL is a Language and You

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  • 07/16/2013

    Article

    Compliance Due Soon With New SEC Rule On Mining Conflict Minerals

    Financial & Regulatory Disclosure | Merrill Bridge®

    Ensuring warlords’ campaigns do not pan out. The SEC’s conflict minerals rule, issued in August 2012 under the Dodd-Frank Act, aims to prevent African warlords.

    Read More

  • 06/11/2013

    Article

    XBRL Insights: Six Critical Issues Facing Filers (Part 1 of 2)

    Financial & Regulatory Disclosure | Merrill Bridge®

    By Mike Schlanger, Vice President of XBRL Business Development and Strategy for Merrill Most publicly traded companies in the United States are now filing their

    Read More

  • 05/14/2013

    Article

    When Reg. FD Meets Facebook: Guidance Needed on How to Comply

    Financial & Regulatory Disclosure | Merrill Bridge®

    Recent Wells Notice is a watershed. For the first time ever, the SEC’s Enforcement Division has issued a Wells Notice on a communication made through

    Read More

  • 05/07/2013

    Article

    Reporting on Corporate Responsibility is Common Only in Top Tier

    Financial & Regulatory Disclosure | Merrill Bridge®

    CR reporting mostly from the largest. Most of the world’s largest companies produce a corporate responsibility report, covering issues ranging from the company’s environmental performance

    Read More

  • 04/09/2013

    Article

    Q&A with an Expert: The SEC is Developing Tools That Use XBRL Data to Discover Accounting Anomalies and Improve Financial Disclosures

    Financial & Regulatory Disclosure | Merrill Bridge®

    An interview with Craig M. Lewis, SEC Division of Risk, Strategy, and Financial Innovation Craig M. Lewis is Director and Chief Economist of the Division

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  • 03/12/2013

    Article

    Canada’s Experience in Converting to IFRS

    Financial & Regulatory Disclosure | Merrill Bridge®

    To maximize access to global capital, Canada chose IFRS. In an increasingly globalized world, investors and companies benefit from countries having mutually comprehensible accounting systems.

    Read More

  • 10/30/2012

    Article

    XBRL Errors from a User’s Perspective: Why They Matter

    Financial & Regulatory Disclosure | Merrill Bridge®

    [Merrill Corporation – Dimensions eNewsletter – October 2012] By Alex Rapp, Calcbench Recently, there has been a tremendous amount of talk about errors in XBRL

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  • 10/16/2012

    Article

    Q&A With An Expert: View From the SEC Office of Interactive Data

    Financial & Regulatory Disclosure | Merrill Bridge®

    [Merrill Corporation – Dimensions eNewsletter – October 2012] Dimensions spoke by telephone in September 2012 with Susan Yount, Associate Chief Accountant with the SEC Office

    Read More

  • 09/11/2012

    Article

    Stepping Through The Financial Restatements Minefield

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Corporation – Dimensions eNewsletter – August 2012 Be proactive when errors pop up. Public companies file hundreds of financial restatements each year. Most begin

    Read More

  • 08/28/2012

    Article

    Q&A With An Expert: How Investors And Analysts Are Using XBRL-Tagged Data (Part 2: Insights from CEASA’s Survey)

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Corporation – Dimensions eNewsletter – August 2012 An Interview with Suzanne Morsfield, CEASA The Center for Excellence in Accounting and Security Analysis (CEASA) at

    Read More

  • 08/21/2012

    Article

    Liability For XBRL Filings

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Corporation – Dimensions eNewsletter – August 2012 One problem for filers that fail to comply with the SEC’s XBRL requirements is they may be

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  • 07/26/2012

    Article

    Where Does the Market Obtain XBRL Data?

    Financial & Regulatory Disclosure | Merrill Bridge®

    Nearly 30 years ago, it almost sounded like science fiction. On December 10, 1984, SEC Commissioner Charles C. Cox gave a prescient speech called “EDGAR:

    Read More

  • 07/16/2012

    Article

    Q&A with an Expert: How Investors and Analysts are Using XBRL-Tagged Data (Part 1)

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Dimensions Newsletter – July 2012 An Interview with Suzanne Morsfield, CEASA The Center for Excellence in Accounting and Security Analysis (CEASA) at Columbia Business

    Read More

  • 06/25/2012

    Article

    When XBRL Tagging Requirements Apply To 1933 Act Registration Statements

    Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Corporation – Dimensions eNewsletter – June 2012 While it is well known that XBRL tagging of financial statements is required for Forms 10-Q and

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  • 05/31/2012

    Article

    Interview with Lou Rohman, Vice President, XBRL Strategy and Development, Merrill Corporation

    Financial & Regulatory Disclosure | Merrill Bridge®

    Having read Toward XBRL Fluency: Common Mistakes Observed By The SEC, And How To Avoid Them what do you see as the main message in

    Read More

  • Brochure

    Unlock Productivity in Proxy Statement Preparation

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Draft, edit and perfect your proxy statement using end-to-end solution Merrill Bridge. Multi-user collaboration tools with edit, comment, track changes and versioning give you complete control and error-free confidence over the proxy creation process.

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  • Case Study

    Mattress Firm Optimizes Financial Reporting with Merrill Bridge

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    With 16 acquisitions in recent years, Mattress Firm Holding Co. needed a solution to handle its fast growth. Partnering with Merrill generated positive results including automating its SEC filing process, enabling quicker document preparation and distribution, and supporting a highly collaborative, secure environment.

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  • Article

    XBRL Plays a Key and Growing Role at the SEC

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    The SEC’s Chief Economist Mark Flannery discusses the many benefits of XBRL tagging and structuring of financial data for both large and small firms, including making it much easier for investors to assess and compare performance across industries.

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  • Article

    Seven Ways to Ensure Consistent, High-Quality XBRL Filings

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Gain an understanding of what high-quality XBRL is so you can accurately assess and guide your XBRL preparation. This article goes over the standards for judging “XBRL quality” and gives tips on achieving high-quality filings as well as internal consistency.

    Download

  • Article

    SEC Grants Small Business Easier Access to Capital Markets

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Effective June 19, 2015, the Securities and Exchange Commission (SEC) expanded Regulation A to allow smaller businesses to register with the SEC and raise up to $50 million in a 12-month period.

    Download

  • Brochure

    The Benefits of Merrill Bridge Overshadow Workiva

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Built on the Microsoft® Office® platform, Merrill Bridge offers significant advantages over Workiva, including generating stylized, print-ready Word and PowerPoint® documents for SEC filings, management reports and shareholder communications.

    Download

  • White Paper

    Find Your Optimal Balance between Insourcing and Outsourcing XBRL

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Determine the best approach for your company to ensure the accuracy of your XBRL instance document, in Insource, Outsource, or In-Between? How to Choose the Optimal Approach to XBRL Preparation for Your Company—and Why It Matters.

    Unlock this content

  • Article

    SEC Resources: Rules, Regulations and FAQs

    Financial & Regulatory Disclosure | Regulatory Disclosure | Regulatory Disclosure for Corporations | Regulatory Disclosure for Investment Management Companies | Merrill Bridge® | Merrill DPA®

    Stay on top of new rules and ongoing investigations at the Securities and Exchange Commission (SEC), from the 1933 Securities Act to the Electronic Data Gathering, Analysis and Retrieval (EDGAR) system with our comprehensive list of resources.

    Read More

  • Brochure

    Expedite Disclosure Filing with EDGAR Services from Merrill

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    Make sure your first submission is accepted by engaging EDGAR Services from Merrill. We can handle any SEC filing, allowing fast and compliant EDGARization of your documents, regardless of the size of your project.

    Download

  • Brochure

    Streamline Workflows through Automation with Merrill DPA

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

    Generate marketing and compliance documents in real time by leveraging Merrill Digital Publishing Automation (DPA). Eliminate EDGAR and XBRL charges, and ensure disclosures and content meet touch compliance standards with regulators and investors.

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  • Article

    Dimensions Newsletter, The Compliance Authority, September 2015

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Get news and insights for compliance professionals from leaders at the SEC and FASB. With a focus on disclosure, this issue of the Dimensions Newsletter includes articles on US GAAP taxonomy and trends in XBRL data use and briefings on XBRL, SEC disclosure, GAAP and more.

    Download

  • Article

    Controversial Retirement Account Rule Proposed, Investor Groups Confront SEC

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Fiduciary updates covered in the May 2015 issue of Merrill Compliance Services News include the US Department of Labor's controversial proposal for handling retirement accounts and investor advocacy groups' joint claims against the SEC.

    Download

  • Brochure

    Navigate the XBRL Process with the Highest Levels of Quality and Accuracy

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

    With Merrill’s industry-leading CPA team, you can customize your approach with managing the XBRL process. Completely insource using Merrill Bridge, fully outsource leveraging Merrill’s consultants, or lean on us for select XBRL activities.

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  • Article

    SEC Proposes New Rule Comparing Executive Pay to Company Performance with XBRL Data

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    In accordance with the Dodd-Frank Act, the SEC proposed a new rule requiring disclosure of executive pay versus company performance in a new table with supporting XBRL data. The SEC estimates that 6,075 filers would be subject to the new proposal.

    Download

  • Article

    XBRL Mistakes That Hurt: Merrill Reveals Real-Life Corporate Filing Errors in XBRL Quality Series

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge®

    SEC compliance requires accurate data reporting, but even with correct numbers, avoidable XBRL tagging errors can lead to corporate liability and investor mistrust. Merrill reveals actual XBRL tagging errors by major corporations and simple corrections to prevent negative outcomes.

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  • Article

    Merrill Compliance Services December Newsletter

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill Bridge® | Merrill DPA®

    Fiduciary updates covered in the December 2015 issue of Merrill Compliance Services News include the US Department of Labor's controversial proposal for handling retirement accounts and investor advocacy groups' joint claims against the SEC.

    Download

  • Article

    Help Sheet on SEC Investment Company Reporting Modernization Proposals

    Financial & Regulatory Disclosure | Regulatory Disclosure | Merrill DPA®

    Stay on top of Investment Advisers Act rules and changes proposed in 2015 by the Securities and Exchange Commission (SEC) with this help sheet, which highlights amendments in reporting forms, compliance deadlines and recordkeeping.

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