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Investor and data user requirements for entity-specific disclosures

[TOC]

Editors

  • Louis Matherne, Financial Accounting Standards Board
  • Andie Wood, Workiva

Contributors

  • Andy Greener, CoreFiling
  • Pierre Hamon, etXetera
  • Rita Ogun, IFRS Foundation
  • Lou Rohman, Merrill Corporation
  • Mike Starr, Workiva

The requirements of different user groups discussed in this document supports the "How to address Entity Specific Disclosures in XBRL reports" guidance produced by the Entity Specific Disclosure Task Force (ESDTF).

Introduction

As the following diagram illustrates for an open reporting environment, many parties utilize digital financial reports; from the investors that trade on the information to other users setting policy, performing macro analysis, or enforcing the rules. Even though each user group tends to focus on one type of analysis (e.g., a retail investor may focus on macro analysis), all these users have diverse and overlapping requirements from macro to technical to fundamental analysis. And while not always the case, these users frequently get their data from data aggregators that have their own special requirements commonly focused on the efficient and accurate automated consumption of the available data.

Digital Financial Reporting User Requirement

Figure 1: Digital Financial Reporting User Requirement (as developed by the task force)

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