Latest Posts

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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Re-Writing The Script On Financial Reporting

November 16, 2017

This is the second in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. For the past  six years, the narrative assigned to investors is they are drowning in information. This script emerged in 2011/2012 with publications such as the UK Financial Reporting Council’s Cutting Clutter and ICAS’s Losing […]

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Realizing The Potential of Structured Data

September 7, 2017

In this guest post from Mohini Singh, the CFA Institute suggests a number of measures to improve XBRL filing for Issuers and Regulators alike, in the US and other countries.

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Why South Africa’s CIPC Decided to Mandate XBRL

March 31, 2017

Guest Post from Hennie Viljoen, XBRL Project Manager at the CIPC At present the Companies and Intellectual Property Commission of South Africa (CIPC) receives all Annual Financial Statements (AFSs) in PDF format, which is obviously an unstructured format. This means analysis of AFS documents has to be done one-by-one by a human analyst. Humans have to […]

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iXBRL For “Glossy” Reports

February 28, 2017

Did you know that iXBRL allows enormous flexibility in what is presented in a report?

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The Message is the new Medium: Digital Reporting and Fintech

February 3, 2017

Fifteen years ago, we used to talk about digital as a model of the real world. Now, digital is the real world. Somehow, the message has become the medium. Kodak didn’t see Instagram coming. HMV never saw Spotify in the rear view mirror. And if, fifteen years ago, you’d told the editor of the Economist […]

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Looking to the future – some food for thought for regulators

February 3, 2017

In a substantial speech to the Northwestern University’s  44th Annual Securities Regulation Institute symposium, recently retired SEC Chair Mary Jo White provided an interesting summary of her perspective on the achievements of that regulator during her term. She also provided some comments on the work that lies ahead. Chair White’s retirement as the 31st SEC Chair […]

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SBR for Data Architects: Service Oriented Reporting

January 27, 2017

For anyone involved in digitisation of reporting at a government level or that is embracing standardisation to simplify reporting across a supply chain, the principle of Standardised Business Reporting, or SBR is something they will come across, but perhaps need to understand at a deeper level. Now there is a book aimed at data architects and […]

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