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The Known Unknown: A Regulator’s Perspective

May 4, 2026

In the latest instalment of his guest series for XBRL International, Björn Fastabend, head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, shares a fascinating hands-on experiment in using AI to analyse XBRL data from the SEC’s EDGAR database.

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ISSB agrees path forward on nature-related disclosures

May 4, 2026

At its April 2026 board meeting in Beijing, the International Sustainability Standards Board (ISSB) agreed to propose requirements for nature-related disclosures in the form of an IFRS Practice Statement, rather than a new mandatory standard or amendments to existing IFRS S1 and S2.

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The case for standardised environmental data collection

May 4, 2026

A recent episode of the Data for the People! podcast draws on an XBRL US paper to make the case for standardising the way environmental agencies collect and report data.

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XBRL Directions webinar on filing rules ready for rewatch

May 4, 2026

Last month’s XBRL Directions webinar, exploring best practices for creating and publishing filing rules in XBRL reporting programmes, is now available to watch on YouTube.

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EFRAG’s 2026 work programme puts XBRL taxonomy front and centre

May 4, 2026

The European Financial Reporting Advisory Group (EFRAG) has submitted its Sustainability Reporting Work Programme for 2026 to the European Commission, setting out its priorities for the year ahead.

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ESAs annual report highlights progress on digitalisation priority

May 4, 2026

The Joint Committee of the European Supervisory Authorities (ESAs), comprising the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA), celebrated advancements in digitalisation in its recently published annual report for 2025.

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Presentation clarity and updates due for public sector reporting

May 4, 2026

Two updates from the International Public Sector Accounting Standards Board (IPSASB) are worth noting this week.

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ESMA updates ESEF taxonomy ahead of IFRS 18 transition

April 26, 2026

The European Securities and Markets Authority (ESMA) has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy, giving filers greater clarity on exactly what reporting is going to look like as these IFRS reforms come on stream.

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Bangladesh moves to adopt IFRS 18 and sustainability disclosure standards

April 26, 2026

Bangladesh’s Financial Reporting Council (FRC) has launched a pre-publication consultation on the adoption of IFRS 18 Presentation and Disclosure in Financial Statements, IFRS 19, and the International Sustainability Standards Board (ISSB) standards IFRS S1 and IFRS S2.

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SEC opens broad review of the Consolidated Audit Trail

April 26, 2026

The US Securities and Exchange Commission (SEC) has launched a wide-ranging review of the Consolidated Audit Trail (CAT), publishing a concept release on 16 April that invites public comment on the system’s future.

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