Revathy manages the development of guidance materials at XBRL International. In this article she shares the xBRL-JSON driven analytics that she demonstrated at last week’s Data Amplified conference, with links to explore. The new Open Information Model (OIM) specifications will soon reach ‘Recommendation’ status. There is no time like the present, therefore, to learn how […]
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 […]
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 […]
This is a guest post by Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Originally published here. Currently, many jurisdictions around the world require public companies to produce financial reports using XBRL. The myth that blockchain could replace XBRL in the production of financial information is incorrect. Blockchain is not a data standard. […]
One of the most powerful features of XBRL is the ability to embed business validation rules into a taxonomy in the form of XBRL Formula Rules. By embedding validation rules, the taxonomy becomes a single, standardised mechanism for defining an XBRL reporting requirement, complete with translatable labels, datatype definitions, links to authoritative reference materials and […]
This is a guest post by Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Companies generally have regulatory filing requirements to multiple parties within and across different jurisdictions – and investors are also looking to use data from varied sources. Europe is currently testing blockchain as a distribution mechanism, in the hope that […]
This is a guest post from The South African Companies and Intellectual Property Commission. For a number of regulatory bodies around the world, the monitoring and oversight roles they play are made more complex by the changing context in which they function. The Companies and Intellectual Property Commission is one such body (a South African […]
XBRL International has conducted a survey of XBRL Certified Software™ vendors that offer report creation solutions for ESEF. ESEF is the European Single Electronic Format, a new requirement for public companies in the EEA and UK. In the UK ESEF is part of the Disclosure Guidance and Transparency Rules sourcebook. All public issuers that report […]
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 […]
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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