The US Financial Accounting Standards Board (FASB) has unanimously agreed to scrap a four-year project revising how companies account for goodwill, dropping it from FASB’s technical agenda.
One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.
XBRL US has published an interesting case study, presenting student research on whether big companies are paying their “fair share” of tax.
We were interested to read some recent perspectives from Ashley Alder, Chair of the International Organisation of Securities Commissions (IOSCO).
There is significant divergence in the environmental, social and governance (ESG) ratings provided to companies by different agencies, according to a study in the Review of Finance.
At this week’s 30th XBRL Europe Conference in Paris, our Technical Director, Paul Warren, gave an update on current technical activities within XBRL International.
The IFRS Foundation Trustees have announced the appointment of four inaugural members of the International Sustainability Standards Board (ISSB), joining the Chair and Vice Chair.
We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.
In case you missed it, Accountancy Europe’s third ‘ESEF in Practice’ webinar, held with event partners Toppan Merrill and Workiva, is now available to view in full online, along with a brief event recap.
Klaas Knot, Chair of the Financial Stability Board (FSB) and President of De Nederlandsche Bank, recently spoke on the role of the financial system in “a smooth and graceful transition” to net zero.
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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.
