Five years on from project launch, the European Securities and Markets Authority (ESMA) has officially kicked off the first phase of data collection for the European Single Access Point (ESAP).
Corporate reporting remains steadfastly human-led even as artificial intelligence (AI) adoption gathers pace, according to new research published by the UK’s Financial Reporting Council (FRC).
The XBRL International Best Practices Board (BPB) has reviewed its published guidance and updated several documents to reflect the latest specifications and best practices.
South Korea has finalised its roadmap for mandatory sustainability reporting, with the government and ruling party agreeing a plan that accelerates the timeline set out in February’s draft.
The European Banking Authority (EBA) has published the final technical package for version 4.3 of its reporting framework, including validation rules, the data point model (DPM) and XBRL taxonomies.
The updated Inline XBRL 1.1 specification has now been promoted to Edited Recommendation status, following its six-week public review as a Proposed Edited Recommendation in May.
IFRS 18 takes effect for fiscal years beginning on or after 1 January 2027, and it is far more than a routine taxonomy upgrade. In a new guest blog, Shraddha Bagul, Lead Consultant at IRIS Business Services and co-chair of XBRL International’s Best Practices Board, sets out what the digital implementation involves.
Our series exploring XBRL International’s new Regulatory Playbook continues this week, as we consider the technical side of planning and implementing an XBRL framework. If you’re new to digital reporting it can be tricky to know where to start, so the Playbook aims to take you through key considerations step-by-step.
The European Banking Authority (EBA) has issued an Opinion on how banks can report profit or loss information during the transition to IFRS 18, sparing them the burden of maintaining two different formats at once.
The IFRS Foundation has shared four key takeaways from its annual conference, held in London on 29–30 June and marking the Foundation’s 25th anniversary. The event brought together more than 500 companies, investors, regulators and standard-setters from close to 80 jurisdictions.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
