Earlier this week the US Securities and Exchange Commission (SEC) proposed amendments that would allow Exchange Act reporting companies to elect, on an annual basis, to file semi-annual reports on a new Form 10-S in place of the three quarterly Forms 10-Q currently required.
Hong Kong’s Inland Revenue Department (IRD) has taken an important step in the digital transformation of tax administration, with the first phase of mandatory electronic filing of Profits Tax returns now in effect for larger companies.
XBRL US has submitted comment letters to three separate US regulators in recent months: the Office of the Comptroller of the Currency (OCC) on stablecoin oversight, the California Air Resources Board (CARB) on greenhouse gas emissions reporting, and the Securities and Exchange Commission (SEC) on Regulation S-K reform.
The European Commission this week launched a one-month “Have Your Say” public consultation on draft final versions of the revised European Sustainability Reporting Standards (ESRS) and the rules underpinning the VSME – the new voluntary reporting standard
The IFRS Foundation has published a new online resource presenting responses to implementation questions submitted to the Transition Implementation Group (TIG) on IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).
The IFRS Foundation has published a revised version of its Due Process Handbook, the document that governs how the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) develop, consult on and maintain their standards.
In the latest instalment of his guest series for XBRL International, Björn Fastabend, head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, shares a fascinating hands-on experiment in using AI to analyse XBRL data from the SEC’s EDGAR database.
At its April 2026 board meeting in Beijing, the International Sustainability Standards Board (ISSB) agreed to propose requirements for nature-related disclosures in the form of an IFRS Practice Statement, rather than a new mandatory standard or amendments to existing IFRS S1 and S2.
A recent episode of the Data for the People! podcast draws on an XBRL US paper to make the case for standardising the way environmental agencies collect and report data.
Last month’s XBRL Directions webinar, exploring best practices for creating and publishing filing rules in XBRL reporting programmes, is now available to watch on YouTube.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
