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UK drops audit reform legislation

February 15, 2026

The UK Government has confirmed it will not proceed with the long-anticipated Audit Reform and Corporate Governance Bill, drawing a line under nearly a decade of debate on the future of audit oversight and corporate accountability.

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XBRL US urges structured digital reporting in California climate rules

February 15, 2026

When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?

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EFRAG publishes conference report on draft simplified ESRS

February 15, 2026

The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.

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Simplified ESRS need use, not another haircut

February 15, 2026

Hans Buysse, Chair of the European Federation of Financial Analysts Societies (EFFAS) makes a timely (and perhaps for some, uncomfortable) case for European sustainability reporting. After months of political and technical pressure, the simplified European Sustainability Reporting Standards were shaped to strike a balance between ambition and practicality, at a point where both have been in […]

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FRC puts digital reporting skills back on the agenda

February 15, 2026

The UK’s Financial Reporting Council (FRC) has announced a series of digital reporting education events and hackathons taking place across the UK this spring. Running in March and May, the programme combines half-day outreach sessions with hands-on hackathons, aimed at preparers, auditors, regulators, analysts and data users who want a clearer view of how digital […]

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FASB updates development taxonomy for codification improvements

February 15, 2026

Staff at the Financial Accounting Standards Board (FASB) have incorporated proposed taxonomy improvements into the Development Taxonomy for Accounting Standards Update 2025-12, Codification Improvements.

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Reading management tone with AI sentiment analysis

Reading management tone with AI sentiment analysis

February 9, 2026

This week, XBRL International’s Revathy Ramanan published the third article in our series Using LLMs to Analyse Narrative Disclosures, shifting the focus from patterns in reported numbers to the tone of management commentary.

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Take a deep dive into XBRL reporting templates

Take a deep dive into XBRL reporting templates

February 9, 2026

The XBRL International Best Practices Board (BPB) has recently released a new tutorial providing an in-depth look at XBRL reporting templates, as defined by the Table Linkbase specification.

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EBA opens the Pillar 3 data hub to the public

EBA opens the Pillar 3 data hub to the public

February 9, 2026

The European Banking Authority (EBA) has announced the go-live of its Pillar 3 data hub, marking a major step forward in transparency for EU banking supervision.

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IPSASB sets a climate disclosure benchmark for the public sector

February 9, 2026

For years, governments have been central to climate action, yet public sector reporting has lagged behind the private sector when it comes to consistent, decision-useful climate disclosures.

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