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The Matter with “Critical Audit Matters”

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 […]

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Working with xBRL-JSON. An experiment!

February 27, 2020

XBRL’s new Open Information Model is a strategic initiative to simplify and modernise our standard. The OIM enables the free exchange of XBRL data across a range of different syntaxes. We are used to thinking of XBRL as an XML variant, but the OIM allows us to instead understand XBRL as a syntax-independent standard that […]

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

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 […]

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Leslie Seidman Keynote Presentation at Data Amplified 2019

November 7, 2019

Leslie Seidman first became involved with XBRL as the Chairman of the FASB, where she oversaw the development of the US GAAP Taxonomy. She also served on the board of Financial Executives International, where she regularly heard member companies say, “No one uses our XBRL filings!” Listen now to hear what happened next.

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

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 […]

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Structured Fundamental Data is a Critical Asset

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 […]

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US Public Companies Need to Stay Relevant In a Digital Age

June 7, 2018

US lawmakers should reject the suggestion that smaller listed companies’ Fintech-friendly data should be replaced with paper. It would be like telling smaller film makers that they can’t use Netflix anymore, but instead need to market their work on VHS tape.

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The SEC should use Inline XBRL Cover Pages

Modernising Regulatory Filings

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 […]

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Let’s Expand Structuring Requirements

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 […]

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Audited Digital Financial Statements: They Improve The Process Too

December 8, 2017

There is no requirement to audit or provide any level of assurance on digitally formatted XBRL and Inline XBRL financial statements. This is not in the interest of investors.

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