Editor | XBRL

Post

Bank of RussiaData AmplifiedGranular dataRussiaxBRL-CSV

Crushing It: Central Bank of the Russian Federation Embraces Granular Data

By Editor on April 29, 2021

This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. It is based on his 15 April 2021 session at Data Amplified Virtual, catching us up on the Bank’s new xBRL-CSV framework, which has just been launched for Russian filers. Like many regulators we find ourselves wanting to collect […]

Post

DisclosureESGInvestment

Five ESG Myths Busted!

By Editor on February 18, 2021

This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. The demand for sustainability information continues to grow as businesses are increasingly focused on environmental, social and governance (ESG) issues. Investors need it in order to assess how companies are managing these questions and the impact they have […]

Post

DisclosureESGRiskStandardsXBRL

Panel discussion: Standards to Manage Investment Risk

By Editor on February 10, 2021

This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. At a recent XBRL US Investor Forum I spoke on a panel on ‘Standards to Manage Investment Risk’ with Mike Willis of the Securities and Exchange Commission (SEC) and the Council of Institutional Investors’ Jeff Mahoney, moderated by […]

Post

CFA InstituteDisclosureSEC

The Need for Contractual Obligations Tables Amid Covid 19

By Editor on May 14, 2020

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. CFA Institute and the Council of Institutional Investors responded to the Securities and Exchange Commission’s Proposed Rule: Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Many of the Commission’s proposals recommend the elimination of information that […]

Post

The Matter with “Critical Audit Matters”

By Editor on March 13, 2020

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Beginning in 2019 in the United States, certain public companies’ audit reports began to contain new information — critical audit matters, commonly referred to as CAMs. A CAM is any matter arising from the audit of a company’s […]

Post

Missing: A Single Electronic Access Point for the European Single Electronic Format

By Editor on December 12, 2019

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Technology to Improve Democratization of Information: Our Historical Efforts CFA Institute has long-supported technology to improve the accessibility of information for investors. Before the implementation of the US SEC EDGAR (Electronic Data Gathering, Analysis, and Retrieval) system in […]

Post

AnalysisCFA InstituteFASBLeasing

Case Study In The Changing Use of Structured Data: Lease Accounting

By Editor on September 13, 2018

This is the seventh in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured […]

Post

CFA InstituteEUEuropean CommissionInvestor

Structured Fundamental Data is a Critical Asset

By Editor on July 26, 2018

This is the sixth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. This post is an extract from the CFA Institute’s comments on the European Commission’s ‘Fitness Check on the EU Framework for Public Reporting by Companies’ consultation document. The CFA Institute has long supported improving digital access […]

Post

CFA InstituteLEISEC

Modernising Regulatory Filings

By Editor on March 8, 2018

This is the fifth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. The US Securities and Exchange Commission (SEC) has proposed amendments intended to modernize and simplify certain disclosure requirements outside the financial statements as well as improve the readability and navigability of disclosure documents. This article comments […]

Post

CFA InstituteInline XBRLInvestorSEC

Let’s Expand Structuring Requirements

By Editor on January 15, 2018

This is the fourth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. With more than 150 million data points in the Securities & Exchange Commission’s structured database, XBRL has the potential to increase the volume, speed, and access to information for policymakers, investors and regulators. Further, there’s […]

Latest Posts

Crushing It: Central Bank of the Russian Federation Embraces Granular Data

Five ESG Myths Busted!

Panel discussion: Standards to Manage Investment Risk

The Need for Contractual Obligations Tables Amid Covid 19

The Matter with “Critical Audit Matters”

Missing: A Single Electronic Access Point for the European Single Electronic Format

Case Study In The Changing Use of Structured Data: Lease Accounting

Structured Fundamental Data is a Critical Asset

Modernising Regulatory Filings

Let’s Expand Structuring Requirements

Calendar

Latest Posts

Calendar

Would you liketo learn more?

Would you like
to learn more?