What is XBRL?
XBRL elevates business reporting from chore to value-add. It’s the vital digital infrastructure that unlocks investor-grade insight, boosts AI performance and enables increasingly interconnected global business. Find out what it’s all about in our new video.
IOSCO updates its statement on non-GAAP financial measures
The International Organization of Securities Commissions (IOSCO) has issued an updated version of its Statement on Non-GAAP Financial Measures, originally published in 2016.
New blogs highlight progress on modernising XBRL
At XBRL International we’re continuing work on OIM Taxonomy, a strategic initiative to modernise the taxonomy layer of the XBRL standard. The OIM will make XBRL simpler, easier to use and more powerful, while ensuring it is well suited to today’s data tools, including AI-driven analysis.
Can AI track how corporate narratives change?
What if you could instantly see how a company’s story has changed from one year to the next? The final installment in our blog series on large language models (LLMs) and narrative disclosures explores exactly that question, showing how LLMs can be combined with structured XBRL data to compare narrative disclosures across reporting periods.
EBA finds progress in ICT risk supervision as DORA reshapes the landscape
Two years ago, Europe’s banking supervisor warned that oversight of technology risk needed to step up a gear. Now, as the Digital Operational Resilience Act (DORA) takes root, the regulator finds that supervisory teams in member states are better placed to deal with these issues.
